基于因子分析的纺织行业上市公司财务绩效评价研究

Study on Financial Performance Evaluation of Listed Companies in Textile Industry Based on Factor Analysis

本文利用SPSS16.0计算分析软件,采用因子分析法,以纺织行业上市公司2010年的年报数据为样本,选取了盈利能力、偿债能力、营运能力、发展能力和股东获利能力等方面的财务指标,通过建立财务绩效评价模型,得出了纺织行业上市公司的财务绩效的综合评价得分,并对企业改进其财务绩效提出了建议。

Textile industry＇s financial performance was evaluated by factor analysis method of SPSS16.0 calculation analysis software in this paper.The textile industry in 2010 annual report of the listed company was selected for the sample data,it＇s profitability,solvency operation ability,development ability and the shareholders of profit ability were selected as objected.It is concluded that the textile industry of the listed company of the financial performance of comprehensive evaluation score through the establishment of financial performance evaluation model,at the same time,the enterprise to improve its financial performance was put forward.