| 基于因子分析的陕西上市公司财务绩效综合评价 |
| |
| 引用本文： | 朱金凤,许瑜.基于因子分析的陕西上市公司财务绩效综合评价[J].技术与创新管理,2011,32(4):336-341. |
| |
| 作者姓名： | 朱金凤 许瑜 |
| |
| 作者单位： | 西安外国语大学商学院,陕西 西安,710128 |
| |
| 基金项目： | 教育部人文社会科学研究项目“企业家社会资本对企业绩效的影响机理研究”(09YJA630131); 陕西省软科学研究项目“企业家社会资本、人力资本与企业绩效的关系”(2008KR75); 陕西省教育厅科研项目(09JK192)的阶段性成果 |
| |
| 摘 要： | 以陕西26家A股上市公司为研究对象,建立了包含14个指标在内的企业财务绩效评价递阶层次结构体系,采用因子分析的方法从盈利能力,偿债能力,成长能力,营运能力四个方面对上市公司财务绩效进行了综合评价。结果证实,盈利能力在上市公司财务绩效综合评价中起主导作用,整体陕西上市公司盈利能力较差,财务竞争力低下,与区域经济发展的要求不相称,且行业分布不均衡,地域分布不合理,未能体现陕西区域经济特色。对此,文章提出了相关建议以促进陕西资本市场的快速健康发展。
|
| 关 键 词： | 财务绩效评价 因子分析 盈利能力 |
Comprehensive Evaluation of Listed Companies' Financial Performance in Shaanxi Based on Factor Analysis |
| |
| ZHU Jin-feng,XU Yu.Comprehensive Evaluation of Listed Companies' Financial Performance in Shaanxi Based on Factor Analysis[J].Technology and Innovation Management,2011,32(4):336-341. |
| |
| Authors: | ZHU Jin-feng XU Yu |
| |
| Institution: | ZHU Jin-feng,XU Yu(School of Commerce,Xi'an International Studies University,Xi'an 710128,China) |
| |
| Abstract: | Studying 26 listed companies in Shaanxi,this paper constructs a financial performance appraisal system with 14 indicators,and makes a comprehensive evaluation on the listed companies' financial performance from four aspects by using factor analysis.The four aspects include: profitability,solvency self-growing capability and ability of operation.The results confirm that profitability plays the leading role in comprehensive evaluation.The profitability and financial competitiveness of listed company in Shaanx... |
| |
| Keywords: | financial performance evaluations factor analysis profitability |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
