摘要
基于2005—2008年度的财报信息,利用因子分析方法对我国煤炭上市公司经营业绩进行实证分析,结果表明企业的经营业绩主要取决于成长能力、盈利能力,部分取决于收益质量以及营运能力,结合煤炭企业的经营特点,得出了企业成长能力和盈利能力的主要依存因素。
Based on 2005—2008 fiscal information,analyze the operating performance of coal mining listed company with the factorization method.The results show that the operating performance of coal mining listed companies depend mainly on the capabilities of growing and profitability,and partly on the earnings quality and the operational management.Taking the characteristic of coal mining business into consideration,the main factors that affect company＇s capabilities of growing and profitability are obtained.
出处
《西安科技大学学报》
CAS
北大核心
2011年第1期100-106,共7页
Journal of Xi’an University of Science and Technology
基金
陕西省科技厅软科学项目(项目编号:2009KRM090)
西安科技大学培育基金项目(2008053)
关键词
煤炭上市公司
经营绩效
因子分析
coal mining listed company
operating performance
factorization method
