辽宁装备制造企业的财务竞争力评价——以沈阳机床为例  

Evaluation of Financial Competitiveness of Equipment Manufacturing Enterprises in Liaoning——Taking Shenyang Machine Tool Co.Ltd as an Example

作　　者：李爽[1] 赵龙[2] 于健[3] 

机构地区：[1]沈阳大学经济学院,辽宁沈阳110044 [2]河南省电力公司平顶山供电公司,河南平顶山467001 [3]辽宁大学商学院,辽宁沈阳110136

出　　处：《沈阳大学学报（社会科学版）》2013年第3期285-289,共5页Journal of Shenyang University:Social Science

基　　金：辽宁省社科联2013年度辽宁经济社会发展立项课题(2013lslktziglx-05);辽宁省社科规划基金资助项目(L10BJL028)

摘　　要：以2011年A股通用装备制造业上市公司为研究样本,采用主成分分析法,分析了沈阳机床的财务竞争力排名情况。结果发现,沈阳机床的财务竞争力较弱,主要原因是盈利能力和偿债能力偏低。最后,结合沈阳机床的实际情况,对提升辽宁装备制造企业财务竞争力提出了政策建议。The principal component analysis method is applied to evaluate the financial competitiveness of Shenyang Machine Tool Co. Ltd with the research sample of general equipment manufacturing industry in A-shares listed companies in 2011. As a result, the financial competitiveness of Shenyang Machine Tool Co. Ltd is regarded weak on account of inferior profitability and liquidity. Finally, based on the study results of Shenyang Machine Tool Co. Ltd, some policy suggestions on the promotion of financial competitiveness of equipment manufacturing enterprises in Liaoning are put forward.

关 键 词：企业财务竞争力 辽宁装备制造业 沈阳机床 

分 类 号：F275.5[经济管理—企业管理]