摘要
采用因子分析法,选取能够反映企业经营业绩的15个财务指标,对106家房地产上市公司2016年的经营业绩进行综合评价。结果发现,综合绩效排名前二十的企业,既有招商蛇口、金地集团、新湖中宝等大规模企业,也有很多资产不超过300亿的小规模房企。对这些企业的综合评价发现,各房地产企业间存在明显差异,只有极个别企业在各种经营方面都表现优秀,大多数公司都存在发展不均衡的现象。最后,针对公司盈利能力、成长能力、偿债能力和营运能力的提高提出相应的建议。
Using factor analysis method,this thesis selects 15 financial indicators that can reflect the performance of enterprises to comprehensively evaluate the operating performance of 106 real estate listed companies in 2016.The results show that the top 20 enterprises of comprehensive performance contain not only large-scale enterprises,like Merchants Shekou,Gemdale Corporation and XinhuZhongbao,but also many small enterprises with assets of less than 30 billion yuan.Comprehensive evaluation shows that the difference among real estate enterprises is very significant,and only a very small number of enterprises have performed well in various aspects of their operational capabilities,while most enterprises experienced unbalanced development.Finally,this thesis puts forward corresponding suggestions for the improvement of the company's profitability,growth ability,debt paying ability and operating ability.
作者
龚丽贞
王金协
GONG Li-zhen;WANG Jin-xie(Putian University,Putian 351100,China)
出处
《廊坊师范学院学报(自然科学版)》
2018年第4期70-75,共6页
Journal of Langfang Normal University(Natural Science Edition)
基金
福建省社会科学规划青年项目(FJ2016C145)
莆田学院科研项目(2014050)
关键词
房地产公司
因子分析
绩效评价
real estate corporation
factor analysis
operating performance evaluation