房地产行业上市公司财务绩效的实证研究

The Empirical Study on the Financial Performance of the Real Estate Industry Listed Corporation

为了了解房地产行业的财务发展情况,选取了8项具有代表性的财务指标,对2013年房地产上市公司的财务绩效进行了实证研究。首先利用因子分析法求出企业的财务绩效得分并排名,然后对排名前十名和后十名的企业的绩效得分进行配对样本T检验。结果发现,盈利能力和发展能力对企业绩效的影响显著,而营运能力和收现能力对企业绩效有影响但不显著。

The 8representative financial indexes were selected to do an empirical study on the financial performance of the real estate listed corporation in 2013 for understanding the financial situation of the real estate industry.Firstly,the scores and ranks of the financial performance of the enterprises were obtained by using the factor analysis method,then the paired samples T test was done on the top ten and the last ten enterprise performance score.The results showed that the effect of profit ability and development ability were obvious to enterprise performance,but the effect of the operation ability and the cash ability were existed,but the effect was not obvious.