基于多元统计分析的科创板上市公司绩效综合评价  

Comprehensive Performance Evaluation of Sci-Tech Innovation Board Listed Companies Based on Multivariate Statistical Analysis

作　　者：刘娟 程晨[3] 牛勇[1] 李宁 LIU Juan;CHENG Chen;NIU Yong;LI Ning(Department of Mathematics and Statistics,Hefei University,Hefei 230601,China;Hefei No.1 High School,Hefei 230601,China;School of Big Data and Statistic,Anhui University,Hefei 230601,China)

机构地区：[1]合肥学院数学与统计系,合肥230601 [2]合肥市第一中学,合肥230601 [3]安徽大学大数据与统计学院,合肥230601

出　　处：《湖南师范大学自然科学学报》2023年第6期149-155,共7页Journal of Natural Science of Hunan Normal University

基　　金：国家自然科学基金资助项目(12302034);安徽省教育科学研究项目(JK23091);安徽省教育信息技术研究课题(AH2022043);安徽省自然科学基金资助项目(2108085QA16);安徽省高校自然科学研究重点项目(KJ2021A0997);合肥学院人才科研基金项目(21-22RC24)。

摘　　要：本文选取销售净利率、流动比率、净利润同比增长率、应收账款周转率等10项指标分析科创板上市公司的绩效情况。首先对科创板上市公司进行主成分分析,提取的主因子依次命名为成长能力、偿债能力及盈利能力,然后通过因子占比情况构造综合函数,最后依据其综合因子得分进行排序。为了进一步分析科创板上市公司的绩效情况,运用K-均值聚类对科创板上市公司进行分类:绩效优秀型(1家)、绩效良好型(7家)、绩效及格型(36家)、绩效不及格型(25家)。结果表明,科创板上市公司应做好存货与应收账款管理、提升自主创新能力和优化企业资本结构,从而实现成长能力、偿债能力及盈利能力的均衡发展。This article analyzes the performance of companies listed on the Science and Technology Innovation Board by selecting 10 indicators,such as sales net profit margin,current ratio,net profit growth rate,and accounts receivable turnover rate.Firstly,principal component analysis is used to extract principal factors and name them successively as growth ability,debt-paying ability and profitability.A comprehensive function is then constructed based on the factor proportions,and the companies listed on sci-tech innovation board are ranked according to their comprehensive factor scores.To further analyze their performance,K-means clustering is used to classify the companies into four categories:excellent performance(1 company),good performance(7 companies),passable performance(36 companies),and poor performance(25 companies).The results suggest that companies listed on the Science and Technology Innovation Board should focus on improving inventory and accounts receivable management,enhancing independent innovation capabilities,and optimizing their capital structure to achieve balanced development in growth ability,debt-paying ability,and profitability.

关 键 词：科创板 绩效评价 因子分析 聚类分析 

分 类 号：F276.6[经济管理—企业管理]