我国上市体育公司财务绩效评价研究——基于主成分分析法  

Research on Financial Performance Evaluation of Listed Sports Companies in China Based on Principal Component Analysis

作　　者：吴明[1] 吴秋桐 WU Ming;WU Qiu-tong(Department of Physical Education,Nanjing University,Nanjing,Jiangsu 210093,China;Jiangsu Branch,China Development Bank,Nanjing,Jiangsu 210017,China)

机构地区：[1]南京大学体育部,江苏南京210093 [2]国家开发银行江苏省分行,江苏南京210017

出　　处：《体育研究与教育》2019年第6期25-28,44,共5页Sports Research and Education

摘　　要：研究目的:在国家高度重视体育产业发展的背景下,探索我国体育公司财务绩效的影响因素,从专业角度对提升我国上市体育公司财务绩效水平提供可行性建议。研究方法:采用SPSS 17.0统计软件,运用因子分析法对18个指标提取主因子并计算因子得分,再用熵值法计算出样本公司财务战略绩效的综合得分。结果:我国上市体育公司的盈利能力和营运能力对公司财务绩效产生较为显著的影响。结论:我国体育产业发展速度仍然较缓慢,体育公司品牌示范效应整体不强;上市体育公司不具有显著的规模效应;上市体育公司的财务绩效主要取决于公司的盈利能力和营运能力。Research objective:under the background that China attaches great importance to the development of sports industry,explore the influencing factors of the financial performance of Chinese sports companies,and provide feasible suggestions to improve the financial performance level of Chinese listed sports companies from a professional perspective.Research methods:SPSS 17.0 statistical software was used to extract main factors from 18 indicators with factor analysis and calculate factor scores,and then the comprehensive score of financial strategy performance of sample companies was calculated by entropy method.Results:the profitability and operation ability of China's listed sports companies have a significant impact on corporate financial performance.Conclusion:the development speed of China s sports industry is still slow,and the brand demonstration effect of sports companies is not strong.Listed sports companies do not have significant scale effect.The financial performance of listed sports companies mainly depends on the profitability and operation ability of the companies.

关 键 词：体育公司 财务绩效 主成分 分析 

分 类 号：G80-052[文化科学—运动人体科学]