摘要
上市公司的最终目标是实现股东财富最大化。随着汽车零部件市场竞争的日趋激烈,企业管理者正在不断探寻对企业财务绩效表现有着重要影响力的关键指标,通过对这些关键指标的提升实现股东期望的财务绩效表现。在现有企业绩效测量体系和指标研究的基础上,通过专家打分确定二级指标,并对国内汽车零部件上市公司内部主要企业相应数据进行因子分析和多元线性回归,挖掘驱动企业财务绩效表现提升的关键因素。
The objective of the listed companies is tO maximize the shareholders＇ benefits. With the fierce competition among auto parts companies, managers are searching for the critical factors that largely influence their financial performance so that actions can be taken to meet the shareholders＇ needs. Based on the firm performance evaluation indicators and methods in the literature, we determine the second-level indicators through survey of experts and find the key factors that influence their financial performance by analyzing the data of the auto parts listed companies using factor analysis and multiple linear regression methods.
出处
《系统管理学报》
CSSCI
2013年第5期715-719,共5页
Journal of Systems & Management
基金
国家自然科学基金重点项目(70932004)
关键词
汽车零部件上市公司
财务绩效
因子分析
多元线性回归
auto parts listed enterprises
financial performance
factor analysis
multiple linear regression
