体育上市公司财务绩效研究——基于因子分析的实证分析

Research on the Financial Performance of Sports Listed Companies——An Empirical Analysis Based on Factor Analysis

为助力体育行业上市公司高质量发展,使用财务指标分析地缘性发展差异下上市公司良性发展因素。运用SPSS对47个体育类上市公司2022年财务指标进行因子分析研究,结果显示:绿地控股集团具备资源整合能力、技术创新能力、品牌影响力和资本运作能力等优势;归属母公司股东净利润、营业利润和存货等指标对体育上市公司发展影响较大。基于此,提出优化指标、拓展业务、规范管理、提高效率、强强联合等提升体育上市公司核心竞争力的对策建议。

For the purpose of supporting the high-quality growth of listed companies in the sports industry,this paper uses financial index analysis to examine the factors that contribute to the healthy development of listed companies amid geographic disparities.This paper utilizes SPSS to perform factor analysis on the financial indicators of 47 sports-related listed companies in 2022.The findings reveal that Greenland Holdings Group excels in resource integration capability,technological innovation capability,brand influence,and capital operation capability.Key indicators including net profit attributable to parent company shareholders,operating profit,and inventory significantly impact the development of sports listed companies.Consequently,the article suggests strategies to enhance the core competitiveness of these companies,including optimizing indicators,expanding business,standardizing management,improving efficiency,and fostering strong partnerships.