基于因子分析法的上市公司综合业绩评价——以沪市房地产上市公司为例  

Comprehensive Performance Evaluation of Listed Companies Based on Factor Analysis Method Taking Listed Real Estate Companies in Shanghai as an Example

作　　者：袁国军 孙燕 YUAN Guo-jun;SUN Yan(School of Economics and Management,West Anhui University,Lu’an,237012,Anhui)

机构地区：[1]皖西学院经济与管理学院,安徽六安237012

出　　处：《蚌埠学院学报》2023年第4期55-62,共8页Journal of Bengbu University

基　　金：安徽高校人文社会科学研究重点项目(SK2021A0531);安徽省重大教学研究项目(2020jyxm2160);安徽省教学示范课项目(2020SJJXSFK2514)。

摘　　要：基于因子分析法,以53家沪市房地产上市公司2020年度的财务报表数据为研究样本,围绕偿债能力、盈利能力、营运能力和发展能力四个维度,建立综合业绩评价指标体系和评价模型,根据因子综合得分给出样本公司的综合业绩评价排名情况。研究发现:影响上市公司综合业绩的首要因素是营运能力,其次是成长能力;沪市房地产企业的整体成长能力有待提高,偿债能力整体表现不佳。最后有针对性地给出了相应的对策建议。Based on factor analysis,the comprehensive performance evaluation index system and evaluation model were established in this paper,centre on the solvency,profitability,operating ability and development ability four dimensions,with 53 Shanghai real estate listed companies in 2020 annual financial statement data for the research sample,the sample the company’s comprehensive performance evaluation ranking was given according to the factor comprehensive score.It found that the primary factor affecting the comprehensive performance of listed companies is the operating ability,followed by the growth ability;The overall growth ability of Shanghai real estate enterprises needs to be improved,and the overall performance of debt repayment ability is poor.Finally,the corresponding countermeasures and suggestions have been given accordingly.

关 键 词：因子分析 综合业绩评价 上市公司 

分 类 号：F275.3[经济管理—企业管理] F832.5[经济管理—国民经济]