基于因子分析的安徽省上市公司财务绩效
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摘要
财务绩效水平反映了上市公司财务管理的基本情况。以安徽省上市公司为样本,通过主成分分析选取盈利、运营、成长以及偿债指标,利用因子分析方法得到上市公司的排名。结果表明:顺丰控股、欧普康视等综合实力靠前的上市公司也有优劣因子之分;整体上,安徽省上市公司的经营绩效质量较好,仍有发展空间。Ward聚类分析的结果验证了因子分析结果,并提出参考建议。
Financial performance reflects the basic operational situation of listed companies. Based on the comprehensive financial data of listed companies in Anhui Province,listed companies are ranked and classified. By using principal component analysis in multivariate statistics to represent the financial performance of listed companies,profitability,operating,growth and solvency indicators can be got,using factor analysis method to deal with the data to get the comprehensive strength of the listed company. According to the score,the SF-express Holding Company,the OPPLEL Company appear in a certain factors such as rank of comprehensive rank of listed companies,but these companies on some single factor rank unsatisfactorily at the same time. Overall,the operating performance of listed companies in Anhui Province quality is better,but still have development space. Ward clustering analysis results also verify the results of factor analysis. Finally,a detailed analysis of the development of enterprises in Anhui Province is made and some suggestions on quantitative and qualitative analysis results are given.
Financial performance reflects the basic operational situation of listed companies. Based on the comprehensive financial data of listed companies in Anhui Province,listed companies are ranked and classified. By using principal component analysis in multivariate statistics to represent the financial performance of listed companies,profitability,operating,growth and solvency indicators can be got,using factor analysis method to deal with the data to get the comprehensive strength of the listed company. According to the score,the SF-express Holding Company,the OPPLEL Company appear in a certain factors such as rank of comprehensive rank of listed companies,but these companies on some single factor rank unsatisfactorily at the same time. Overall,the operating performance of listed companies in Anhui Province quality is better,but still have development space. Ward clustering analysis results also verify the results of factor analysis. Finally,a detailed analysis of the development of enterprises in Anhui Province is made and some suggestions on quantitative and qualitative analysis results are given.
引文
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[3]常树春,杨明慧.基于因子分析的黑龙江省上市公司财务绩效评价研究[J].商业会计,2014(16):35-37.
[4]刘亚男.河北省上市公司财务绩效评价研究[J].经济研究参考,2015(40):38-42.
[5]赵琪.创业板上市公司研发投入对财务绩效的影响研究[D].济南:山东财经大学,2016.
[6]薛梦婷,程克群.安徽省中小企业应收账款融资效率影响因素实证分析[J].重庆交通大学学报(社会科学版),2016(6):67-73.
[7]王珂,郭晓曦.政策推动下环保产业上市公司综合绩效的实证分析:因子分析与聚类分析的综合研究[J].财会月刊,2017(12):27-36.
[8]刘畅,韩爱华,沈锡茜.基于因子分析法的上市公司并购绩效评价[J].统计与决策,2017(10):179-181.
[9]QU X,GUO T Y,WANG W,et al.Measuring speed consistency for freeway diverge areas using factor analysis[J].Journal of central south university,2013(1):267-273.