我国造纸行业上市公司财务绩效评价的实证分析

Empirical Analysis on Financial Performance Evaluation of Listed Companies in Paper Industry of China

应用因子分析法,对我国25家造纸行业上市公司2006—2009年的财务绩效进行了评价,得出了评价结果及排名,并归纳出影响造纸行业上市公司财务绩效的主要因素。最后,针对提高造纸行业上市公司的财务绩效,提出以下建议:做好产品结构调整,加快产业升级步伐;加强流动资产管理,提高流动资产管理效率;调整资产结构,保持资产流动性。

Using the factor analysis method,this paper evaluates the financial performances of 25 listed companies in paper industry of China during 2006-2009,and gets the corresponding scores and ranking.Then it concludes the influence factors of financial performances of listed companies in paper industry.Finally,it proposes the following suggestions in order to enhance the financial performances of listed companies in paper industry：adjusting product structure to accelerate the pace of industrial upgrading;strengthening current asset management to improve the efficiency;adjusting asset structure to maintain its liquidity.