摘要□□隨著全球?qū)ο⊥列枨蟮脑鲩L，稀土企業(yè)的財(cái)務(wù)能力、決策和績效之間的關(guān)聯(lián)性成為研究的關(guān)鍵點(diǎn)。然而，財(cái)務(wù)指標(biāo)評價(jià)體系不完全適應(yīng)產(chǎn)業(yè)特點(diǎn)以及研究維度單一等問題尚未得到稀土產(chǎn)業(yè)的深入研究。本文分別構(gòu)建出更加貼合稀土企業(yè)特性的財(cái)務(wù)能力、決策和績效的新指標(biāo)體系進(jìn)行三維評價(jià)，對稀土產(chǎn)業(yè)高質(zhì)量有效益可持續(xù)發(fā)展，具有極為重要的意義。頭部企業(yè)財(cái)務(wù)優(yōu)勢明顯，行業(yè)梯隊(duì)分布清晰，市場份額集中于五大公司，展現(xiàn)出穩(wěn)健盈利和強(qiáng)勁抗風(fēng)險(xiǎn)能力。本文運(yùn)用熵權(quán)-TOPSIS法評價(jià)原理分別對10家稀土上市公司的財(cái)務(wù)能力、決策和績效進(jìn)行三維評價(jià)，在每個維度選出綜合表現(xiàn)最佳的公司。通過對這些公司的綜合評價(jià)，為投資者、管理層和其他利益相關(guān)者提供改進(jìn)方向。研究發(fā)現(xiàn)，我國稀土企業(yè)財(cái)務(wù)需強(qiáng)化資金管理與風(fēng)險(xiǎn)控制、優(yōu)化融資結(jié)構(gòu)、提升資金運(yùn)營效率、增強(qiáng)市場分析預(yù)測能力、加強(qiáng)內(nèi)外合作、拓展應(yīng)用市場、建立風(fēng)險(xiǎn)預(yù)警機(jī)制、提高市場敏感度等以促進(jìn)財(cái)務(wù)發(fā)展。本文基于傳統(tǒng)財(cái)務(wù)評價(jià)，通過整合財(cái)務(wù)能力、決策和績效三個維度，構(gòu)建一個更為全面的財(cái)務(wù)評價(jià)模型，為評估企業(yè)運(yùn)營提供新視角。關(guān)鍵詞：稀土上市公司財(cái)務(wù)能力財(cái)務(wù)決策財(cái)務(wù)績效熵權(quán)-TOPSIS模型AbstractAstheglobaldemandforrareearthsgrows,thecorrelationbetweenthefinancialcapabilities,decision-making,andperformanceofrareearthcompaniesbecomesakeypointofresearch.However,issuessuchasthefinancialindicatorevaluationsystemnotfullyadaptingtoindustrycharacteristicsandthesingularityofresearchdimensionshavenotyetbeendeeplystudiedintherareearthindustry.Thispaperconstructsnewindicatorsystemsforfinancialcapability,decision-making,andperformancethatbetterfitthecharacteristicsofrareearthcompaniesforathree-dimensionalevaluation,whichisofgreatsignificanceforthehigh-quality,efficient,andsustainabledevelopmentoftherareearthindustry.Thefinancialadvantagesofleadingcompaniesareclear,withadistinctindustryhierarchyandmarketshareconcentratedamongthetopfivecompanies,demonstratingrobustprofitabilityandstrongriskresistance.Thispaperappliestheentropyweight-TOPSISmethodtoevaluatethefinancialcapability,decision-making,andperformanceof10listedrareearthcompaniesinthreedimensions,selectingthebest-performingcompanyineachdimension.Throughacomprehensiveevaluationofthesecompanies,itprovidesdirectionsforimprovementforinvestors,management,andotherstakeholders.TheresearchfindsthatChina'srareearthenterprisesneedtostrengthenfundmanagementandriskcontrol,optimizefinancingstructures,enhancecapitaloperationefficiency,improvemarketanalysisandforecastingabilities,strengtheninternalandexternalcooperation,expandapplicationmarkets,establishriskearlywarningmechanisms,andincreasemarketsensitivitytopromotefinancialdevelopment.Thispaper,basedontraditionalfinancialevaluations,integratesthethreedimensionsoffinancialcapability,decision-making,andperformancetobuildamorecomprehensivefinancialevaluationmodel,providinganewperspectiveforassessingcorporateoperations.Keywords:RareEarthListedCompanies;FinancialCapability;Fin