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。
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.
出处
《科技与管理》
CSSCI
2008年第5期36-39,共4页
Science-Technology and Management
关键词
财务竞争力
因子分析
综合评价
financial competitivenes
factor analysis
synthetic evaluation
