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机构地区:[1]江苏技术师范学院会计学院,江苏常州213001
出 处:《嘉兴学院学报》2009年第4期45-55,共11页Journal of Jiaxing University
基 金:江苏省教育厅2005年高校社科基金项目(05SJD790064)
摘 要:以苏锡常在境内上市的47家公司为主要研究对象,依照国家财政部关于上市公司财务指标使用的规定和国际上研究上市公司竞争力的惯例,并结合该上市公司的具体实际,选取了10个能够综合反映企业财务质量的核心指标,并根据数据对2008年度的影响程度,将2005-2007连续3年的财务数据予以0.1、0.3、0.6的权重,进行标准化处理后,通过因子分析法,运用Excel和SPSS统计软件进行数据处理分析,建立了基于财务数据反映企业综合得分模型。通过研究表明获利能力、营运能力、发展能力和偿债能力依次对上市公司综合竞争力产生重要影响,在此基础上对区域内上市公司综合竞争力进行排序,并从财务学和经济学角度对上市公司的综合竞争力情况进行了分析和评价。This paper studies a target with 47 domestic listed companies of the three cities in Jiangsu province,according to the regulation of listed company financial indexes which are approved by the Ministry of Finance,as well as the international practice for the competitiveness research.With the specific conditions of the listed companies,we select 10 core financial indexes which can comprehensively reflect the company's financial quality,and give a respectively 0.1,0.3,0.6 weight to the financial data during 2005-2007 due to their influential degrees in 2008,and then set up a factor analysis model by Excel and SPSS statistical software for data processing.Results are obtained by research that profitability,operating capabilities,development capacity and solvency could pose important influences on the overall competitiveness of listed companies.And on the above basis,the levels of the comprehensive competitiveness of the listed companies are sorted in a sequence,and the situations of the overall competitiveness are analyzed and evaluated from the perspectives of finance and economics.
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