基于主成分分析法的家电行业上市公司资产质量分析  

Asset Quality Analysis of Listed Companies in Household Appliance Industry Based on Principal Component Analysis

作　　者：刘瑱 潘雅琼[1] Zhen Liu;Yaqiong Pan(Wuhan University of Science and Technology,Wuhan,Hubei,430070,China)

机构地区：[1]武汉科技大学,湖北武汉430070

出　　处：《管理科学与研究（中英文版）》2023年第1期69-73,共5页Management Science and Research

摘　　要：论文基于主成分分析法对家电行业上市公司进行研究,根据资产质量存在性、有效性、收益性和安全性四个方面的特征,选取15个财务指标,探究家电行业上市公司资产质量的主要影响因素。研究发现企业的偿债能力、资金利用效率和盈利能力是影响家电行业上市公司资产质量的主要因素,其中偿债能力是关键因素。家电企业应该树立以资产质量为中心的经营理念,提高资金利用效率,增强企业的盈利能力,优化资产结构,提高应收账款回收率,以此提高企业的资产质量。Based on the principal component analysis method,this paper studies the listed companies in the home appliance industry.According to the four characteristics of asset quality,including existence,effectiveness,profitability and safety,15 financial indicators are selected to explore the main factors affecting the asset quality of listed companies in the home appliance industry.It is found that the debt paying ability,fund utilization efficiency and profitability of enterprises are the main factors affecting the asset quality of listed companies in the household appliance industry,and the debt paying ability is the key factor.Household appliance enterprises should set up the management philosophy of asset quality as the center,improve the efficiency of capital utilization,enhance the profitability of enterprises,optimize the asset structure,improve the recovery rate of accounts receivable,so as to improve the asset quality of enterprises.

关 键 词：主成分分析法 家电行业 资产质量 影响因素 

分 类 号：F42[经济管理—产业经济]