摘要 随着世界经济全球化的高速发展，我国已全面进入经济发展新常态。物流企业作为我国的基础产业在经济运行中占据着重要地位。目前我国的物流行业发展呈现出客户差异化、需求多样化的特点，物流企业已不能更好地适应经济发展的要求，为了使物流企业更具有市场竞争力，作为企业运营发展的关键构成要素，财务能力的提升就成了亟待解决的核心问题之一。 本文在参考国内外研究现状及财务能力相关理论的基础上，对文章选取的评价指标和评价方法进行了深入的研究，针对物流企业的发展特点对其行业现状进行了描述性统计分析，主要围绕企业的收益、运营、负债三个方面。结合物流企业的运营模式，将物流上市企业作为研究对象，构建了PCA-DEA模型，利用主成分分析法对评价指标进行反复筛选，通过DEA对数据进行再处理，对其投入产出进行分析根据各个指标是否有效来对企业的财务能力进行评价，建立一套与此行业相适应的、客观、科学的财务能力评价体系。并且通过实证分析得出评价的结果符合客观事实，采用的模型可以合理得对物流上市企业财务能力进行评价。在评价分析的基础上，从行业环境、资源整合和物流企业内部财务能力提升三个方面对物流上市企业今后的发展提出了对应的改进建议。

ABSTRACT With the rapid development of world economic globalization, China has entered the new normal of economic development. As the basic industry of our country, logistics enterprises occupy an important position in the economic operation. At present, the development of logistics industry in our country shows the characteristics of different customers and diversified demands. At present, the development of China's logistics industry shows the characteristics of customer diversification, diversification of demand, logistics enterprises can not meet the demands of economic development, in order to make logistics enterprises more competitive market, as the key elements of enterprise operation and development, financial ability has become one of the key problems to be solved. On the basis of the domestic and foreign research status and the related theories of financial capability, this paper makes an in-depth study on the evaluation index and evaluation method of the article. According to the characteristics of the development of logistics enterprises, this paper makes a descriptive statistical analysis of the current situation of its industry, mainly surrounding the three aspects of the income, operation and liabilities of the enterprise. According to the operation mode of the logistics enterprise, the PCA-DEA model is built by the listed logistics enterprises as the research object, the evaluation index is screened by the principal component analysis method, the data is reprocessed through DEA, and its input and output is analyzed to evaluate the financial ability of the enterprise according to the validity of each index. To establish an objective and scientific evaluation system for financial capability that is suitable for this industry. And empirical analysis shows that the evaluation results are consistent with objective facts, and the models adopted can reasonably evaluate the financial capability of logistics listed companies. On the basis of the evaluation and analysis, from the three aspects of the industry environment, the integration of resources and the improvement of the internal financial capability of the logistics enterprises, the corresponding suggestions for the future development of the listed logistics enterprises are put forward.