我国家族上市公司可持续发展能力财务评价指标研究

The Research on the Financial Evaluation Indexes of China's Family Listed Companies'Sustainable Development Ability

可持续发展能力关系着企业的长期健康稳定发展,是评价企业综合能力的重要因素,并且家族企业是中国经济领域中一支重要的力量,因此,对可持续发展能力进行相关研究具有非常重要的意义。本文采用规范与实证相结合的方法,通过国内外的企业可持续发展能力研究的现状回顾,分析了研究家族上市公司可持续发展能力财务评价指标的必要性,选取了研究所需指标。另外,运用主成分分析法对家族上市公司可持续发展能力财务评价指标进行了分析,并提出了从法律、自身建设、健全的财务评价指标体系以及公司员工的素质培养等方面进行完善和改进的建议。

The sustainable development ability is related to the enterprises＇ long-term,healthy and stable development,is the important factors to evaluate the enterprises＇comprehensive ability,and therefore,the research family related to the sustainable development ability has great significance.This paper adopts the combination method of the normative and empirical,through reviewing the study＇s present status of the enterprises＇ sustainable development ability at home and abroad,analyzed the necessity of the study on the sustainable development ability＇s financial evaluation index in the family listed company,and selected the research indexes,in addition,using the principal component analysis,analyzed the sustainable development ability＇s financial evaluation index in the family listed company,and puts forward the improvement and suggestions that are improved from the law,their own construction,sound financial evaluation index system and the employees＇ quality training,etc.