民族地区上市公司财务质量研究

Financial Quality Research of Listed Companies in Minority Regions

根据新疆、内蒙古、西藏、宁夏、广西五个民族自治区上市公司2011年年报,选取14个能综合反映民族地区上市公司财务质量的指标进行了因子分析,同时对其综合得分进行了排名和分析,指出了民族地区上市公司应根据自身财务质量因子在增强公司综合竞争力中的作用,加强对各项财务能力的提升和改善,全面发挥其对民族地区经济发展的促进作用.

According to the 2011 annual report data of listed companies in Tibet,Xinjiang,Inner Mongolia,Ningxia and Guangxi national minority autonomous regions,this paper selects 14 financial indexes to make the factor analysis,gives the listed companies′ financial performance rankings,and points out that listed companies of ethnic areas should strengthen their financial abilities in line with their own financial quality factors,thereby fully play a role in promoting the development of economy in minority regions.