基于因子分析法对文体娱乐业创业板上市公司的企业绩效分析

Analysis of Corporate Performance of Sports and Entertainment GEM Listed Companies Based on Factor Analysis

作为人们日常生活中不可或缺的文体娱乐业,其发展能力的评价要依赖于财务绩效分析。因此,本文选择文体娱乐行业的14家上市企业为样本,采用因子分析法,从盈利能力、营运能力、偿债能力、发展能力4个方面选择2019年年报数据中的11个财务指标进行分析,得出文体娱乐行业财务绩效发展现状,并由对14家上市企业分析结论,提出对文体娱乐企业未来发展的建议。

As an indispensable sports and entertainment industry in people's daily life,the evaluation of its development ability depends on financial performance analysis.Therefore,it selects 14 listed enterprises in the sports and entertainment industry as the sample in this paper.Based on the analysis of 11 financial indicators in the 2019 annual report data from the four aspects of profitability,operating capacity,solvency and development capacity,this paper obtains the current situation of the financial performance development of the sports and entertainment industry,and puts forward suggestions for the future development of sports and entertainment enterprises based on the analysis conclusions of 14 listed enterprises.