基于因子分析法的企业盈利能力问题探究

Research on Enterprise Profitability Based on Factor Analysis

盈利能力是一个企业生存、发展的基础,对企业盈利能力问题探究有利于帮助企业更好的在市场竞争中获得胜利。本文利用收集到的企业相关数据,尝试用因子分析的方法将多个变量综合为数量较少的几个因子,用数据降维的思想简化数据,通过对我国上市公司盈利能力与资本结构的实证分析,探究了公司的资产负利率与销售利润率、资产净利润、净资产收益率、销售毛利率之间的关系,得出盈利能力与资产负债率二者之间存在相关关系,为企业提升竞争力、创新发展提供了理论依据。

Profitability is the foundation of an enterprise's survival and development.An inquiry into the problem of enterprise profitability is conducive to helping enterprises to win in market competition better.This article uses the collected company-related data to try to use factor analysis to synthesize multiple variables into a small number of factors,and uses the idea of data dimensionality reduction to simplify the data.Through the demonstration of the profitability and capital structure of listed companies in China,the paper explores the relationship between the company's negative asset interest rate and the sales profit margin,net asset profit,return on net assets and gross sales margin,to provide theoretical basis for improving the competitiveness,innovation and development.