林业上市企业评价指标体系的实证研究  

An Empirical Study on the Evaluation System of Forest Listed Companies

作　　者：何玥[1] 田治威[1] 

机构地区：[1]北京林业大学经济管理学院,北京100083

出　　处：《林业经济》2015年第10期80-83,共4页Forestry Economics

基　　金：国家林业局委托项目"资金审计与稽查"(编号:2014-LYSJWT-1)

摘　　要：为较准确地评价林业企业的绩效情况,选取了11家林业上市公司为研究样本,利用2010~2013年上市公司年报中主要的7个指标构建绩效评价指标体系。通过主成分分析方法构建了一个林业上市公司综合得分数学模型。结果表明,有4家企业得分大于零,而7家企业得分小于零,说明林业企业存在较大的投资风险并提出防范风险的建议。In order to evaluate the performance of forest companies correctly, the eleven forest listed companies have been selected based on their annual reports. The evaluation system has been set up according to seven variables by using principal component analysis method to build up a mathematical model and calculate the score of each forest company. The results shows that the score of 4 listed companies are above zero whereas the rest listed forest companies get the score below zero, which shows the significant investment risk in forest industry. The article gives some advice on how to establish preventive system on those risk.

关 键 词：主成分分析 林业上市公司 评价指标体系 

分 类 号：F326.25[经济管理—产业经济] F302.6