基于因子分析的公司盈利能力综合评价——以陕西省24家上司公司为例

Comprehensive Evaluation of Companies' Profitability Performance Based on Factor Analysis —Taking 24 Listed Companies in Shaanxi for Example

盈利能力是上市公司财务绩效评价的主要内容,为此以陕西省24家上市公司为研究对象,建立了企业盈利能力评价体系,并采用因子分析法探讨了陕西省24家上市公司在盈利方面的优势和劣势,由此提出了相应的对策和建议,以达到促进陕西省上市公司健康快速发展的目的。

Profitability is the main part in the comprehensive evaluation of the listed company, so the author takes 24 listed companies in Shaanxi as the subjects of research, and constructs a profitability performance appraisal system. Meanwhile, factor analysis is adopted in analyzing the advantage and disadvantage of companies＇profitability. Finally, some concrete countermeasures and suggestions are presented so as to promote the rapid and healthy development of listed companies in Shaanxi..