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基于因子分析对新零售业上市公司财务绩效的综合评价

Comprehensive evaluation of financial performance of new retail listed companies based on factor analysis

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【作者】 薛倩玉吴智洋朱家明

【Author】 XUE Qian-yu;WU Zhi-yang;ZHU Jia-ming;School of Economics,Anhui University of Finance and Economics;School of Statistics and Applied Mathematics,Anhui University of Finance and Economics;

【通讯作者】 朱家明;

【机构】 安徽财经大学经济学院安徽财经大学统计与应用数学学院

【摘要】 针对新零售业上市公司的财务绩效,搜集2017—2018年新零售业25家新零售业上市公司的财务数据,从获利能力、营运能力、偿债能力和成长能力4个方面,利用因子分析法对14个二级财务指标进行降维处理,得到5个主成分因子,根据SPSS因子分析结果得到综合绩效评价模型.结合Excel软件计算得到25家上市公司的财务绩效综合得分与排名,并针对综合排名给出企业发展财务绩效合理建议.

【Abstract】 For the financial performance of listed companies in the new retail industry,collects the financial data of 25 new retail listed companies in the new retail industry in 2017—2018,from the four aspects of profitability, operation ability, solvency and growth ability,the factor analysis method is used to reduce the dimensions of 14 secondary financial indicators,and five principal component factors are obtained,the comprehensive performance evaluation model is obtained according to the SPSS factor analysis results.The financial performance comprehensive scores and rankings of 25 listed companies are calculated by using Excel software,and gives some reasonable recommendations for the financial performance of the company for comprehensive ranking.

【基金】 国家自然科学基金项目(11601001)——3-流猜想,Fulkerson-覆盖及相关问题;安徽财经大学校级教研项目(acxkjsjy201803zd;acjyyb2018006)
  • 【文献出处】 高师理科学刊 ,Journal of Science of Teachers’ College and University , 编辑部邮箱 ,2019年07期
  • 【分类号】F721;F715.5;F832.51
  • 【被引频次】12
  • 【下载频次】654
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