基于因子分析的创新型企业财务绩效评价研究——以安徽省战略性新兴产业上市公司为例

Financial Performance Evaluation of Innovation-oriented Enterprises Based on Factor Analysis—Taking the Listed Companies of Strategic Emerging Industries in Anhui Province as an Example

基于因子分析表明,偿债能力是安徽省战略性新兴产业上市公司财务绩效的显著影响因素,营运能力、发展能力对其影响相对较弱、盈利能力对其影响最弱。因此,安徽省战略性新兴产业上市公司应优化资本结构、扩大融资规模,改善盈利水平、提高管理效率,突破行业环境之藩篱,注重协同发展;同时,政府应加大对其经济支持与政策扶持力度,助推其财务绩效进一步提升。

Factor analysis is used to evaluate the financial performance of the Listed Companies of strategic emerging industries in Anhui Province. The results show that Solvency had the greatest effect on the financial performance of the Listed Companies of strategic emerging industries in Anhui Province, followed by Operational Capability ＆ Development ability and the Profitability. Therefore, the Listed Companies of strategic emerging industries should optimize the capital structure, increase financing scale, improve the level of profitability, break the obstacle in the industry environment, implementing Collaborative development in Anhui Province. In addition, the government should increase economic and policy support to help eliminate financial risk and enhance financial performance of the Listed Companies of strategic emerging industries in Anhui Province.