基于主成分分析法对旅游酒店上市公司财务业绩评价——以中国中免为例  

Evaluation of Financial Performance of Listed Tourism Hotel Companies Based on Principal Component Analysis—Taking China CDFG as an Example

作　　者：徐心怡 林乐垚 阎虎勤 

机构地区：[1]厦门大学嘉庚学院会计与金融学院,福建 漳州

出　　处：《金融》2024年第5期1665-1677,共13页Finance

摘　　要：以2018年~2023年中国中免的财务指标为研究对象,选取其中具有代表性的十个财务发展指标——净资产收益率、总资产收益率、每股净资产、流动比率、速动比率、基本每股收益、净利率、毛利率、存货周转率以及应收账款周转率,采用主成分分析法对中国中免的财务业绩进行合理地分析及评价。通过对R4.3.2软件计算出的数据进行分析,得出中国中免在2021年的财务绩效最优,总体发展指数呈现高水平的状态。The financial indicators of China CDFG from 2018 to 2023 are studied, and ten representative financial development indicators—return on net assets, return on total assets, net assets per share, current ratio, quick ratio, basic earnings per share, net profit margin, gross profit margin, inventory turnover ratio, and accounts receivable turnover ratio—are selected to reasonably analyze and evaluate the financial performance of China CDFG. By analyzing the data calculated by R4.3.2 software, it is concluded that China CDFG will have the best financial performance in 2021, and the overall development index shows a high level.

关 键 词：主成分分析法 旅游酒店行业 财务业绩 

分 类 号：F27[经济管理—企业管理]