The article intends to explore the relationship between competitive strategy and financial performance of Chinese public logistics companies before and during the Financial Crisis to provide strategy reference for logistics companies. The article firstly calculates the significance of attribute of financial indexes and synthetical financial performances. Then it analyzes the relationship during different times between two kinds of competitive strategies and synthetical financial performances. In the article extended rough set theory and heuristic attribute reduction algorithm ordered information table are carried out to reduce attributes of 19 financial indexes of 38 logistics companies. As a result, 12 imporant indexes are obtained before the Fiancial Crisis and 11 imporant indexes are obtained during the Financial Crisis. According to the meaning of order, before the Fiancial Crisis the ability of cash gaining is the most important financial index, and during the Fiancial Crisis operating ability is the most important financial index. The results show that in both phases low cost strategy is always beneficial to financial performances of public logistics companies.%在测算上市物流公司财务指标属性重要度和综合财务绩效的基础上,研究了不同时期2种竞争战略与综合财务绩效的关系.首先采用有序信息表、粗糙集理论序信息系统约简算法对38家上市物流公司的19个财务指标进行约简,分别得到12个(2005年)和11(2009年)个指标.在序意义下,金融危机前现金能力指标最为重要,危机后营运能力指标的权重升至第一.研究发现,无论危机爆发前还是爆发后,上市物流公司实施低成本战略总是有利于财务绩效改善的.
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