摘要
盈利能力是企业财务能力的核心。本文选取7个具有代表性的盈利能力指标,利用因子分析法实证分析我国上市钢铁企业的盈利能力,研究发现我国钢铁企业盈利能力普遍较弱,盈利能力与投资回报率和现金盈利能力息息相关,总体盈利能力有待改善,在此基础上提出加强我国钢铁企业盈利能力的合理化建议。
Profitability is the core of enterprise finance capabilities.This paper selected seven representative profitability indicators,using factor analysis to analyze the profitability of China's listed steel companies,the study found that the profitability of steel companies generally weak,profitability is closely related to return on investment and cash profitability,and the overall profitability has some room for improvement.On this basis,the paper rationally tabled a proposal to strengthen the profitability of China's steel enterprises.
出处
《财会通讯（中）》
北大核心
2015年第8期44-47,共4页
Communication of Finance and Accounting
基金
湖北省教育厅人文社会科学重点研究项目(项目编号:2012D112)阶段性研究成果
关键词
上市公司
钢铁企业
盈利能力
因子分析
Listed companies
Steel enterprises
Profitability
Factor analysis
