基于因子分析法的方正电机财务绩效评价

Financial Performance Evaluation of Founder Motor Based on Factor Analysis Method

随着贸易全球化程度的加深,各国经济彼此交融。有关分析报告表明:新能源的迅猛发展促进了电机产业的快速增长,使得中国电机产业的发展前景更加广阔。在此背景下,对企业的财务绩效进行全面评价也是促进我国电机业良好发展的重要环节。本文以我国上市电机企业——浙江方正电机股份有限公司为研究对象,从盈利能力、偿债能力、成长能力等多角度为出发点,选取具有代表性的指标,运用因子分析法对其财务绩效进行评价,进而提出了相应的改进措施。

With the deepening of the globalization of trade,the economies of various countries are mingling with each other.Relevant reports show that:the rapid development of new energy has promoted the rapid growth of the motor industry,making the prospects of China’s motor industry broader.In this context,a comprehensive evaluation of the financial performance of enterprises has also become an important link to promote the sound development of electrical machinery industry.This article takes the listed electrical machinery company—Zhejiang Fangzheng Electrical Machinery Co.,Ltd.as the research object,starting from multiple perspectives such as profitability,solvency,and growth ability,selecting representative indicators and using factor analysis to evaluate its financial performance,and then proposes corresponding improvement measures.