基于因子分析法的物流上市公司财务绩效影响因素分析

Study on Financial Performance Influential Factors in Listed Logistics Enterprises Based on Factor Analysis

运用因子分析法,以2012年我国51家物流上市公司面板数据为样本,实证研究了物流上市公司经营绩效的影响因素。研究表明,对物流上市公司经营绩效具有一定的正向影响的因素是偿债能力、盈利能力、发展能力,运营能力对财务绩效影响不明显。

In this paper, taking the panel data of 51 listed logistics enterprises of China in 2012 as samples and applying the factor analysis, we studied the influential factors of logistics enterprises＇ operating performance empirically. The results showed the debt paying ability, profitabil- ity, development ability and operation ability had positive effect on enterprises＇ operating performance while the operation ability had no signifi- cant effect.