核电行业上市公司财务竞争力影响因素实证研究

Empirical Study on Influencing Factors of Financial Competitiveness of Listed Companies in Nuclear Power Industry

财务竞争力是企业持续发展的基础,文章结合财务竞争力的特征和核电行业上市公司的行业特征,通过信度检验与描述性统计,构建核电行业上市公司财务竞争力指标,并选取了2011~2013年20家核电行业上市公司作为研究样本,运用因子分析法对核电行业上市公司财务竞争力进行研究,研究结果表明:短期偿债因子的影响最大,行业特征因子的影响最小。

Financial competitiveness is the basis of sustainable development of enterprise. This paper constructs the financial competitiveness index of the listed companies in the nuclear power industry through the reliability test and descriptive statistics, com- bined with the characteristics of financial competitiveness and the industry characteristics of listed companies in nuclear power industry. The paper selects 20 listed companies of nuclear power industry in 2011--2013 as the sample, and uses factor analysis to study the fi- nancial competitiveness of listed companies in nuclear power industry. The Study results show that the short-term debt paying factor has the greatest influence, and the industry characteristic factor has the least influence.