我国火电类上市公司经营绩效评价研究——基于因子分析法

The Thermal Power Listed Companies Operating Performance Evaluation Study——Based on Factor Analysis Method

以我国火电行业上市公司2010年的年报数据为研究对象,选取基本每股收益、净利润率、资产负债率、流动比率、速动比率等15个反应企业经营绩效的财务指标为研究变量,采用因子分析法,从盈利能力、偿债能力、投资者获利能力、营运能力以及资本构成等方面对我国火电行业上市公司综合绩效进行了分析、评价,以期为经营者和投资者的决策提供参考信息。

This paper takes 2010 annual report data of China＇s thermal power listed companies as a researeh object, selects 15 financial index as research variables which reflect operating perfonnane.e such as basic earnings per share, net profit margin, ratio of liabilities to assets, current ratio and quick ratio, uses factor analysis method, analysis and evaluates the comprehensive performance of thermal power listed companies from the aspects of profit ability, debt paying ability, investors＇profitability, operation ability and capital structure in order to provide reference information for the decision - making of operators and investors.