应用因子分析法对林业企业的绩效评价

Performance Evaluation of Forestry Enterprises Using Factor Analysis

在系统梳理企业绩效相关理论基础上,以2019年上市的11家林业企业为研究对象,运用因子分析法分别从盈利能力、营运能力、偿债能力、成长能力和社会生态效益能力5个维度对林业上市公司进行综合绩效评价,以此探讨分析林业企业绩效的现状和问题。结果表明:林业类上市公司整体企业绩效水平普遍表现良好,但林业企业在盈利、营运、偿债、成长和社会生态效益能力5方面经营发展趋势较平稳但不均衡,存在重要薄弱点和不足,为促进我国林业企业的绩效提升,让林业企业更好地服务于绿色经济,提出完善林业企业绩效管理水平的有效建议:完善林业企业保障机制以提高林业企业的偿债能力和社会生态效益能力,提高林业企业战略运营能力以增强林业企业的营运能力和偿债能力。

On the basis of systematically combing the related theories of corporate performance, taking 11 forestry companies listed in 2019 as the research object, we used factor analysis to analyze the five dimensions of profitability, operating capacity, debt solvency, growth capacity, and social and ecological efficiency. Forestry listed companies conduct comprehensive performance evaluation to discuss and analyze the status quo and problems of forestry business performance. The overall performance of forestry listed companies is generally good, but the development trend of forestry companies in terms of profitability, operation, debt repayment, growth and social and ecological efficiency is relatively stable but uneven, and there are important weaknesses and deficiencies. In order to promote the performance improvement of forestry enterprises in our country and allow forestry enterprises to better serve the green economy, effective suggestions for improving the performance management level of forestry enterprises are put forward including perfecting the forestry enterprise security mechanism for the forestry enterprises’ debt solvency and ecological efficiency capabilities, and improving strategic operation capability of forestry enterprises in enhancing the operation ability and solvency of forestry enterprises.