基于因子分析模型的上市公司经营业绩综合评价

Operating Performance Comprehensive Assessment of Listed Companies Based on Factor Analysis Model

针对上市公司经营业绩评价问题,采用二阶段多元程序,应用因子分析模型,提出了对上市公司经营业绩综合评价方法.实证结果表明,基于因子分析的经营业绩综合评价方法是一种较为客观、全面的综合分析方法,它能更详细地为信息使用者如管理层、投资者、债权人等提供决策信息,为代理人的绩效评价提供依据.

This paper focuses on the problem of the operating performance of listed companies, uses a two-stage multivariate procedure, applying factor analysis to assess it comprehensively. The result show that, operating performance comprehensive assessment method based on factor analysis is an objective,all-round finance comprehensive analysis method, it can provides decisive information for information users in detail such as management investors, creditors and so on, and it can provide evidence for agent's performance assessment.