上市公司盈利能力因子分析——基于重庆市上市公司实证研究  

The Factor Analysis on the Profitability of Listed Companies——case study based on the Listed Companies in Chongqing

作　　者：裘玉婷[1] 何建国[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《重庆工学院学报》2006年第4期103-106,共4页Journal of Chongqing Institute of Technology

摘　　要：以重庆市26家上市公司为样本,利用其2004年年报数据,运用因子分析法,分别从利润指标角度和现金流量指标角度衡量样本公司盈利能力。研究发现,从利润指标角度和现金流量指标角度衡量的企业盈利能力存在很大的差异。在对差异进行分析后,提出应以利润指标角度为基础,以现金流量指标角度为辅,对上市公司盈利能力进行分析。This paper takes the annual reports of 2004 of 26 listed companies in Chongqing as samples to evaluate the profitability of the listed companies both in profit indexes and cash flow indexes. The method of factor analysis is applied to analyze the data of these financial statements. This paper discovers that there exists difference in profit indexes and cash flow indexes, thus analyses the difference and puts forward that it should be based mainly on profit indexes and subsidiarily on cash flow indexes to evaluate the profitability of the listed companies.

关 键 词：利润指标 现金流量指标 盈利能力 因子分析 

分 类 号：F274[经济管理—企业管理]