物流企业盈利能力与资本结构的实证分析--基于主成分分析法

An Empirical Analysis on the Profitability and Capital Structure of Logistics Enterprises--Based on Principal Component Analysis

在企业绩效考核时,盈利能力是一项重点考察部分,而企业的资本结构影响着自身的财务风险和企业未来的成长状况。文章主要回归分析物流业上市公司盈利能力和资本结构两者之间的相关性问题。在国泰安数据库中选取了衡量企业盈利能力的4个指标,使用SPSS for Windows软件中的主成分分析法得出物流企业的综合盈利能力。然后和选取的企业资本结构的指标进行相关性和线性回归两方面的实证检验,得出两者之间存在中度的负相关关系。

In the financial management of enterprises, profitability is a key content, and the capital structure of enterprises affects the financial risk and the future development of enterprises. This paper focuses on the relationship between profitability and capital structure of logistics listed companies. In this paper, we select four indicators to measure the profitability of enterprises in guotai’an database, and use the principal component analysis method in SPSS for windows software to get the comprehensive profitability. Then, it conducts empirical tests on the correlation and linear regression of the indicators selected in this paper, and finds that there is a moderate degree of negative correlation between them.