基于PCA与因子分析法的财务绩效评价——以道路运输业为例

Financial Performance Evaluation Based on PCA and Factor Analysis——Take the Road Transport Industry as an Example

为了解行业发展情况,促进经济发展,文中对国内道路运输行业上市公司进行财务绩效评价。参考《企业绩效评价标准值》,文中选取29个道路运输业上市公司和10个财务指标,通过PCA(主成分分析法)与因子分析法进行分析。并在此基础上进行了总结与归纳:《标准值》的评价体系总体比较合理;道路运输企业除了少数特殊情况外与区位有一定关系;新冠肺炎这种特殊背景下应转变管理思维。

In order to understand the development situation of the industry and promote economic development,this paper evaluates the financial performance of listed companies in the domestic road transport industry,which selects 29 listed companies in the road transport industry and 10 financial indicators for analysis by PCA and factor analysis with reference to the Standard Value of Enterprise Performance Evaluation.On this basis,the paper summarizes and concludes that the evaluation system of“Standard Value”is generally reasonable;road transport enterprises have a certain relationship with location except for a few special cases;the special context like COVID-19 calls for a shift in managerial thinking.