山西省上市公司财务能力实证分析  

Empirical Analysis on Financial Ability of the Listed Companies in Shanxi Province

作　　者：范纪珍[1] 郎倩[1] 

机构地区：[1]山西大学经济与工商管理学院,山西太原030006

出　　处：《山西大学学报（哲学社会科学版）》2007年第4期68-71,共4页Journal of Shanxi University(Philosophy and Social Science Edition)

摘　　要：文章通过对山西省上市公司财务指标进行分析,建立了上市公司财务状况的评价指标体系,并根据多元统计的因子分析方法构建了山西省上市公司财务状况的因子分析模型,在此基础上对上市公司得分进行排名,科学合理地评价了其财务状况,以期为投资者、管理者进行投资决策、管理决策提供支持。Through analyzing the financial target of the listed companies in Shanxi province, this article establishes an appraisal target system, constructs the factor analysis model of these companies through multiple statistical factor analytic method, and ranks the listing companies according to the scores. It has appraised the financial condition scientifically and reasonably in order to provide useful messages for investors and policy - makers.

关 键 词：因子分析模型 偿债能力 营运能力 盈利能力 

分 类 号：F275[经济管理—企业管理]