基于因子分析钢铁行业上市公司绩效评价

Evaluation of performance of steel industry's listed companies based on factor analysis

选取中国钢铁行业上市公司2006年度报告中具有代表性的12个财务指标,包括正向指标和适度性指标,建立隶属函数,将适度指标转化为正向指标进行因子分析.根据因子得分状况,综合评价企业绩效,多角度分析企业发展特点,为决策者提供依据.

Twelve major financial indicators from the steel enterprises＇ 2006 financial statements is selected, including Positive Indicators and Appropriate Indicators, the Appropriate Indicators are translated into the Positive Indicators and factor analysis are used to evaluate performance of steel industry＇s listed companies. According to fac- tor score situation, the appraisal of enterprises＇ various aspects is carried out. By clarifying the enterprises＇ performance, this project provides the basis for policy-makers.