摘要
分析比较了目前上市公司经营业绩评价的主要方法,并剖析其存在的不足之处,在此基础上引入因子分析模型,并构建评价上市公司经营业绩的指标体系,然后应用该模型对我国房地产上市公司经营业绩做实证研究,最后得出研究结论,并指出了由于会计信息失真等因素的存在,使得该研究方法存在一些局限性,从而在一定程度上影响了研究结果的现实指导意义。
Main methods used to evaluate business performance of listed companies are analyzed in the paper. The eficiency of these methods are then discussed, on the basis of which the model of factor analysis is introduced and a index system of evaluation is constructed. This model is applied to the empirical research an business performance of listed real estate companies. A conclusion is finally reached and the limitation of this model is pointed out.
出处
《北京机械工业学院学报》
2005年第3期62-66,共5页
Journal of Beijing Institute of Machinery
关键词
因子分析
房地产
上市公司
经营业绩
factor analysis
real estate
listed company
business performance
