基于因子分析法的汽车整车制造行业财务绩效评价研究  

Research on Financial Performance Evaluation of Automobile Vehicle Manufacturing Industry Based on Factor Analysis Approach

作　　者：刘涛 Liu Tao(Qinghai Minzu University,Xining Qinghai 810000,China)

机构地区：[1]青海民族大学,青海西宁810000

出　　处：《现代工业经济和信息化》2025年第2期32-35,共4页Modern Industrial Economy and Informationization

基　　金：青海民族大学研究生创新项目“基于因子分析法的汽车整车制造行业财务绩效评价研究”(65M2024189)。

摘　　要：以国内A股上市的汽车整车制造企业财务样本为依据,选取2021—2023年年报主要财务指标,将我国汽车整车制造业上市公司的财务绩效分为盈利能力、偿债能力、营运能力、发展能力及投资者获利能力五个方面作为财务绩效的评价指标[1]。运用因子分析法对行业内上市公司的财务绩效进行评价,并根据评价结果进行分析研究,提出发展展望与建议,从而达到提高汽车整车制造行业整体财务绩效的目的。Based on the financial samples of domestic A-share listed automobile vehicle manufacturing enterprises,the main financial indicators of 2021-2023 annual reports are selected,and the financial performance of China's listed companies in the automobile vehicle manufacturing industry is divided into profitability,solvency,operating ability,development ability and investor's profitability in five aspects as the evaluation indexes of financial performance[1].Using factor analysis to evaluate the financial performance of listed companies in the industry,and according to the evaluation results of the analysis and research,put forward the development outlook and recommendations,so as to achieve the purpose of improving the overall financial performance of the automobile vehicle manufacturing industry.

关 键 词：因子分析 汽车整车制造业 绩效评价 

分 类 号：F832.51[经济管理—金融学] F426.471F406.7