基于因子分析和DEA的企业财务能力综合评价研究——以煤炭上市公司为例  

Comprehensive Evaluation and Research on Enterprise Financial Ability Based on Factor Analysis and DEA——Taking A Listed Coal Company as An Example

作　　者：彭晓英[1] 张庆华[1] Peng Xiaoying Zhang Qinghua(School of Economic Management, Heilongjiang Institute of Science and Technology, Harbin 150027, China)

机构地区：[1]黑龙江科技学院管理学院,黑龙江哈尔滨150027

出　　处：《煤炭经济研究》2016年第9期80-84,共5页Coal Economic Research

基　　金：黑龙江省教育厅人文社科项目(12542241)

摘　　要：企业财务能力反映了企业对资源的控制效率,是企业获得长期竞争优势、提高企业价值的根本,对其进行科学评价对企业发展的意义重大。构建了基于因子分析和DEA相结合的财务能力评价模型,通过因子分子将反映财务能力的指标降维,归纳为几个公共因子,作为DEA评价模型的输入输出变量,并以煤炭上市公司2010年相关数据为基础进行了定量分析,得出评估结论。Enterprise financial capacity, reflects the resources control efficiency, is the fundamental of enterprise to obtain longterm competitive advantage and improve its value. It has great significance to make scientific evaluation for the enterprise＇s development. Based on combination of factor analysis and DEA, this paper constructs the financial ability evaluation model, using factor molecules to make the index that reflects the financial capacity has a dimension reduction, summarizing it into several common factor to act as input and output variables of the DEA evaluation model, and carries on a quantitative analysis on the basis of coal related data of 2010 listed companies to draw the evaluation conclusion.

关 键 词：因子分析 数据包络分析 企业财务能力 综合评价 

分 类 号：F426.21[经济管理—产业经济]