关键词: 成渝地区双城经济圈；工业上市公司；财务能力；熵权TOPSIS；聚类分析

Abstract: The 20th National Congress of the Communist Party of China pointed out the need to promote the construction of the ChengduChongqing double cities economic circle. Analyzing the financial capabilities of industrial listed companies in the economic circle is beneficial for improving the operational level of enterprises and promoting the highquality development of the ChengduChongqing double cities economic circle. Based on panel data from 2018 to 2022， the entropy weighted TOPSIS method was used to evaluate the financial capabilities of industrial listed companies in the ChengduChongqing double cities economic circle， and Kmeans cluster analysis was used to classify 120 industrial listed companies into four categories， that is， leading， advantageous， intermediate， and lagging. It was found that the overall comprehensive financial capabilities of industrial listed companies in the ChengduChongqing double cities economic circle are not strong because only 19.17% were leading and advantageous. The profitability performed the best， and there was not much difference between companies， while there was a significant difference in the solvency and operational capacity of each company， and hereby the development was very uneven. Growth ability is generally low， and thus there was not enough sustainable market competitiveness. Moreover， the overall financial capabilities of listed companies in Sichuan industry were slightly higher than those in Chongqing.

Key words: ChengduChongqing double cities economic circle; industrial listed companies; financial capability; entropy TOPSIS; cluster analysis