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

摘要： 党的二十大报告指出要推动成渝地区双城经济圈建设。分析成渝地区双城经济圈工业上市公司的财务能力，有利于提升企业经营水平，推动成渝地区双城经济圈高质量发展。基于2018—2022年的面板数据，运用熵权TOPSIS方法，评价成渝地区双城经济圈工业上市公司的财务能力，运用Kmeans方法，将120家工业上市公司聚类分为领头型、优势型、居中型和落后型4类。研究发现，成渝地区双城经济圈工业上市公司综合财务能力整体不强，领头型和优势型合计只占19.17%。其中，盈利能力表现较好，并且各公司之间差别不大；各公司的偿债能力和营运能力差异显著，发展非常不平衡；成长能力普遍偏低，缺乏可持续的市场竞争力。此外，对比可得四川工业上市公司的财务能力总体上略高于重庆。

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