| 我国农业上市公司财务竞争力综合评价实证研究 |
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| 引用本文： | 杨位留.我国农业上市公司财务竞争力综合评价实证研究[J].科技与管理,2008,10(5):36-39. |
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| 作者姓名： | 杨位留 |
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| 作者单位： | 山东经济学院,会计学院,山东,济南,250014 |
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| 摘 要： | 财务竞争力是现代财务学科体系中一个新的领域,当前财务管理理论中新的研究方向,以我国沪深两市A股农业类上市公司为研究样本,采用了企业效绩评价体系中的部分财务指标,运用因子分析方法对企业财务竞争力进行综合评价与分析,以期对上市公司的财务竞争力综合评价提供参考,为投资者进行投资决策和行政职能部门制定宏观管理策略提供支持。
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| 关 键 词： | 财务竞争力 因子分析 综合评价 |
Empirical study on comprehensive evaluation of financial competitivenes of China agricultural listed companies |
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| YANG Wei-liu.Empirical study on comprehensive evaluation of financial competitivenes of China agricultural listed companies[J].Science-Technology and Management,2008,10(5):36-39. |
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| Authors: | YANG Wei-liu |
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| Institution: | YANG Wei-liu (Accounting College,Shandong Economic University,Ji＇nan 250014,China) |
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| Abstract: | The financial competitiveness has appeared orientation of current financial management theory. as a new field of modern finance discipline system and research This paper conducts a synthetic evaluation and analysis of enterprises＇ financial competitiveness based on listed agricultural companies issuing stock A in Shanghai and Shenzhen stock market through factor analysis. Results from the above-mentioned analysis indicate that we can learn one enterprise＇s financial competitiveness from its profitability,assets management capability,debt redemption capability which can effectively reflect its financial competitiveness,of which,profitability is the key to enterprises＇ financial competitiveness. This paper adopting designs of listed companies＇ index system and the above-mentioned analysis approach to explore the field of enterprises＇ financial competitiveness,is expected to provide reference to synthetic evaluation of listed enterprises and support for investment decision and macro-economic policy establishment respectively for investors and government. |
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| Keywords: | financial competitivenes factor analysis synthetic evaluation |
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