基于因子分析法服装业上市公司财务绩效评价研究

Research on Financial Performance Evaluation of Listed Companies in the Garment Industry Based on Factor Analysis

以22家服装行业A股上市公司2019年年报的10个财务指标数据为研究对象,应用了因子分析法建立L各因子得分模型,从而对企业的财务绩效情况进行实证评价。实证结果表明:服装行业整体经营业绩表现欠佳。最后,根据实际结果分析提出了发展建议,以期提高经营绩效管理水平。

Based on the data of 10 financial indicators from the annual reports of 22 A-share listed companies in the garment industry in 2019,factor analysis method is used to establish the score model of each factor,so as to conduct empirical evaluation on the business performance of enterprises.The empirical results show that the overall business performance of the garment industry is poor.Finally,based on the analysis of the actual results,the development suggestions are put forward in order to improve the operational performance management level.