财务视角下我国园林上市企业竞争力评价——基于对应、聚类分析法的实证分析

为更客观评价我国园林上市企业竞争力,本文以我国18个园林上市企业为研究对象进行实证分析,选择了7个典型财务指标来反映规模实力、盈利技能、成长技能、偿债融资技能和运营技能准则层,以最小损失为前提,借助对应分析与聚类分析提取两个最具代表性的公因子来描述信息,并结合对应分析图分析园林绿化企业竞争力在不同准则层中的差别。最后得出的主要结论:规模实力是园林绿化企业竞争力的主要方面;发展策略:扩大市场、规避风险、扩展和创新融资渠道、提升财务人员素质。

2012年度亚洲竞争力评估结果及其分析

为客观、科学地反映亚洲经济体及上市企业竞争力情况,中国国际经济交流中心开发了亚洲经济体及上市企业竞争力评估指数。2012年度亚洲经济体竞争力排名结果为:"亚洲四小龙"占据榜单前4位,中国香港、新加坡、中国台湾和韩国分列第1-4位;紧随其后的是澳大利亚、阿联酋、巴林、新西兰和日本,分别位列第5-9位;中国的综合排名与上一年度排名持平,在亚洲经济体中仍位列第10。2012年度亚洲上市企业竞争力排名前10位为:中国石油天然气股份有限公司、日本丰田汽车股份有限公司、中国石油化工股份有限公司、日本电报电话公司、中国移动有限公司、韩国三星电子有限公司、澳大利亚力拓有限公司、日本三菱股份有限公司、日本日产尼桑汽车公司、日本本田汽车有限公司。

Study on Correlative Issues about State-owned Enterprises Restructuring in Resource-based Cities in China

The ＂sediment＂ formed in the process of long-term development of the resource-based cities not only restricts the economic structure trans/brmation, but also increases the difficulties for restructuring the state-owned enterprises. Furthermore, it makes current ways of reforming staffs＇ identity replacement and managers＇ shareholding mode inefficient in state-owned enterprises reformation in resource-based cities. According to the characteristics of resource-based cities and property right reform theory, cash and share right compensation for the different staffs in the process of staffs＇ identity replacement have been identified. In addition, different profitable investment policies have also been suggested. For managers＇ share holding, the stimulant share ownership should be adopted principally, at the same time corresponding restrictions should be set up for managers＇ investment share ownership due to share ownership structure.