最近两年，新冠疫情的影响、市场的激烈竞争加大了全球市场的不确定性，实体经济的零售行业企业的经营和发展面临着前所未有的风险，对Costco公司的财务绩效进行评价，是非常重要的。Costco公司是全球第三大零售商以及美国最大的连锁会员制仓储量贩店。本文基于Costco公司最近五年的财务报表数据，秉持可持续发展视角，从其盈利能力、偿债能力、营运能力、发展能力、股本扩张能力五个维度包含18项二级指标展开进行评价分析，运用熵值法构建Costco公司的评价指标体系并赋权。结果显示，2017~2021年Costco公司的财务绩效良好，处于波动增长阶段，其中盈利能力与偿债能力所占权重系数最大，应该更加重视，对此本文结合其存在的问题提出适当建议。

关键词：Costco公司、熵值法、财务绩效评价

    In the past two years, the impact of the COVID-19 and the fierce market competition have increased the uncertainty of the global market. The operation and development of retail enterprises in the real economy are facing unprecedented risks. It is very important to evaluate the financial performance of Costco. Costco is the third largest retailer in the world and the largest chain member store in the United States. Based on the data of Costco's financial statements in the past five years and from the perspective of sustainable development, this paper carries out evaluation and analysis from the five dimensions of profitability, solvency, operation ability, development ability and equity expansion ability, including 18 secondary indicators, and uses entropy method to construct and empower Costco's evaluation index system. The results show that from 2017 to 2021, Costco's financial performance is good and in the stage of fluctuating growth. Among them, profitability and solvency account for the largest weight coefficient, which should be paid more attention. In this regard, this article puts forward appropriate suggestions based on its existing problems.

Keywords: Costco Company, Entropy Method, Financial Performance Evaluation