摘要
公正、客观地评价乳制品企业财务绩效对科学决策至关重要。通过运用主成分因子分析法,设计一套简洁、科学的财务绩效评价方法体系,对我国乳制品企业的财务绩效进行综合评价,并对影响我国乳制品企业的财务绩效的因素进行分析,其结果表明,使用因子分析方法建立的企业财务绩效评价体系是可行的,有效的。
It is very important to fairly and objectively evaluate financial performance of dairy enterprises for their scientific deci- sion-making. The author employs the principal cemponent factor analysis to design a set of ceneise and scientific financial performance system to evaluate their financial performance comprehensively, and analyzes the factors of their financial performance. The research shows that it is practical and effective for the enterprises to use factor analysis to build financial performance evaluation system.
出处
《商业经济》
2011年第2期102-103,126,共3页
Business & Economy
基金
黑龙江省教育厅人文社会科学研究项目资助(11554066)
关键词
乳制品企业
财务绩效评价
因子分析法
财务指标
dairy enterprise, financial performance evaluation, factor analysis, financial indicators
