供给侧改革导向下商贸流通业收益质量评价分析——以浙江省为例

Earnings Quality Evaluation of Commercial Circulation Industry Guided by Supply-side Reform:In the Case of Zhejiang

结合收益质量的特征,选取14项收益质量的评价指标,对我国商贸流通业在沪深两市上市的250家上市公司2015年的相关数据进行因子分析,构建了收益质量综合评价指标体系。在整体把握我国商贸流通业收益质量的基础上,将浙江省商贸流通业与我国商贸流通业、浙江省制造业收益质量进行对比分析,提出了具有针对性的我省商贸流通业上市公司转变路径的建议,以期推进供给侧改革的实施。

In this paper, in view of the characteristics of earnings quality and by selecting 14 related evaluation indexes, we had a factor analysis of the data relating to 250 commercial circulation enterprises listed in the Shanghai and Shenzhen Exchanges for the year 2015 and built the comprehensive evaluation index system of the earnings quality of the enterprises. Next, after ascertaining the earnings quality of the commercial circulation industry of China on the whole, we compared the earnings quality of the commercial circulation industry of Zhejiang with that of China and the manufacturing industry of Zhejiang respectively and proposed correspondingly the suggestions for the transformation of the listed commercial circulation enterprises in Zhejiang.