摘要
以山东省制造业上市公司为研究对象,从偿债能力、营运能力、盈利能力、发展能力四个方向,对112家山东省制造业上市公司进行原始数据筛选,共选择12个财务指标进行剖析,运用因子分析方法,对山东省制造业企业面临的财务风险进行全面客观的评价,并提出相应建议,以期帮助山东省制造业行业防范控制财务风险,提高市场竞争力。
This paper takes the listed manufacturing companies of Shandong Province as the research object selects the original data of 112 listed manufacturing companies in Shandong province from the four directions of debt paying ability, operating ability, profitability and development ability. A total of 12 financial indicators are selected for analysis.Using the method of factor analysis, this paper makes a comprehensive and objective evaluation of the finan. cial risks faced by manufacturing enterprises in Shandong province, and puts forward corresponding suggestions, in order to help the manufacturing industry in Shandong province to prevent and control financial risks and improve com-petitiveness.
作者
贾莉莉
JIA Lili(School of Economics and Nanagenent, TaiShan University, Tai'an, Shandong 271021)
出处
《泰山学院学报》
2019年第3期122-131,共10页
Journal of Taishan University
基金
山东省社会科学规划研究项目(17CKJJ15)
关键词
山东省
制造业
财务风险
因子分析
Shandong province
Manufacturing
Financial risk
Factor analysis