对信息电子产业上市公司财务绩效评价的研究

Research on the Financial Performance Evaluation of Listed Companies in the Information and Electronics Industry

科技革新与进步带动了全球电子产业的发展,在此背景下我国的信息电子产业也表现出良好的发展势头,尤其是近几年来发展势头非常迅猛,在许多领域都取得了重大突破。本文选取了中小板信息电子产业的共48家上市公司作为样本,根据他们2018年的财务报告,利用因子分析法和数据包络分析法对财务绩效评价进行深入研究,结果表明:信息电子行业中企业综合能力与企业的成长性最为相关,其次是偿债能力;行业整体运行有效,可以通过扩大规模提高效益,进一步改善生产经营,而局部需要提高资源利用效率,强化企业管理水平,避免企业陷入资源浪费、经营无效的状况。

Scientific and technological innovation and progress have driven the development of the global electronics industry.Under this background,my country's information and electronics industry has also shown a good momentum of development.Especially in recent years,it has developed rapidly and has made major breakthroughs in many fields.This article selects a total of 48 listed companies in the small and medium board information and electronics industry as samples.According to their 2018 financial reports,they use factor analysis and data envelopment analysis to conduct in-depth research on financial performance evaluation.The results show that:The overall ability of an enterprise is most related to the growth of the enterprise,followed by the debt solvency;the overall operation of the industry is effective,and the efficiency can be increased by expanding the scale,and production and operation can be further improved.However,the local needs to improve the efficiency of resource utilization,strengthen the management level of the enterprise,and prevent the enterprise from falling into The situation of waste of resources and ineffective operation.