摘要
为了对公司盈利能力进行综合评价,以我国电力上市公司作为研究对象,采用主成分分析方法提取3个反映电力上市公司盈利能力的主成分,根据各个主成分的贡献率及数值对我国电力上市公司的盈利能力进行综合分析与评价,得出38家电力上市公司综合排名。结果表明:资产报酬水平在对盈利能力的综合评价中起到了主导作用,成本费用控制水平不能纳入盈利能力的综合评价体系。
In order to comprehensively evaluate companies’profitability,we take the listed power companies in China as research subject and adopt componential analysis to extract 3 main components reflecting the profitability of listed power companies.The overall ranking of 38 listed power companies is concluded through the comprehensive analysis and evaluation of the profitability of listed power companies in accord with the contribution rate and number of each main component.It turns out that the asset return level is dominant in the comprehensive evaluation of the profitability,and that the costs control level cannot be adopted into the comprehensive evaluation system of the profitability.
作者
张友峰
ZHANG Youfeng(Saite GroupLimited Corporation,Bengbu,Anhui 233000,China)
出处
《山西财政税务专科学校学报》
2021年第4期61-64,共4页
Journal of Shanxi Finance & Taxation College
关键词
主成分分析法
盈利能力
资产报酬水平
componential analysis method
profitability
asset return level
