安徽省上市公司财务绩效评价

Evaluation on Financial Performance of Listed Companies in Anhui Province

以安徽省45家上市公司2011~2013年的数据为研究对象,在盈利能力、营运能力、偿债能力和发展能力等方面选取12个财务指标,用灰色关联分析法计算出灰色关联度并进行排序,结果显示,排名靠前的上市公司盈利能力、营运能力、偿债能力和发展能力都较好;制造业、服务业财务绩效较好,钢铁、煤炭等重工业企业财务绩效较差。

Data collected from period of 2011~2013in forty five listed companies of Anhui province was selected as study object to measure and rank grey correlation degree of twelve financial indexes selected in aspects of profitability,operation,debt paying and development capacity with the method of grey correlation analysis.The result shows that top-ranking listed companies do a better job in these terms.Satisfying financial performance is seen in industries of manufacturing and service but not in heavy industry of steel and coal.