摘要
为加强财务管理,提高企业综合竞争力,以2011年度温州市11个县(市、区)规模以上工业企业财务指标为研究样本,构建财务评价指标体系,运用因子分析法进行实证分析和综合评价。结果表明,温州市规模以上工业企业应加强企业负债管理、应收账管理和风险管理,提升偿债能力、盈利能力、营运能力和成长能力,坚持科技创新,从而保障企业不断发展壮大。
In order to strengthen the financial management and improve the comprehensive competitiveness of enterprises, a financial evaluation index system is established with the industrial enterprise financial index of 11 counties including cities and districts in 2011 as the research sample. Applying the factor analysis method, an empirical analysis and a comprehensive evaluation is made. The results show that the above Wenzhou-level indus- trial enterprises should strengthen the enterprise debt management, accounts receivable management and risk management, enhance the debt paying ability, profitability, operation ability, growth ability, and adhere to scientific and technological innovation to ensure the constant development of enterprises.
出处
《温州职业技术学院学报》
2013年第4期60-63,74,共5页
Journal of Wenzhou Polytechnic
关键词
温州市
工业企业
财务评价
因子分析
Wenzhou city
Industrial enterprises
Financial evaluation
Factor analysis
