纺织业上市公司财务综合评价研究毕业论文.docVIP

毕业论文 （20_ _届） 纺织业上市公司财务综合评价研究 摘 要 上市公司财务竞争力的分析与综合评价是企业进行财务决策和提高企业竞争力决策的重要依据。本文以2008～2009年我国纺织业35家上市公司为样本,从盈利能力、偿债能力、发展能力、营运能力等方面共11项指标为切入点，运用因子分析法进行综合评价，按照纺织业上市公司财务竞争力评价指标体系内容，通过对样本企业的财务指标数据的计算,利用因子分析方法，找出了影响纺织业上市公司企业竞争力的主要因素,实证研究结果表明：盈利能力是影响财务竞争力的最主要因素，其他影响上市公司财务绩效的因素依次为偿债能力因子、营运能力因子、发展能力因子、财务发展力因子、财务潜力因子。通过研究为企业改善管理，保持竞争优势提供了依据。旨在促进企业在激烈的市场竞争中能可持续发展。 关键词：纺织业上市公司；财务竞争力；因子分析法 . Abstract The analysis of the listed company financial competitiveness with comprehensive evaluation is enterprise financial decision-making and enhance the competitiveness of enterprises an important basis for decision-making. Based on the 2008 ~ 2009 China textile 35 listed companies for samples from the profitability, solvency, development ability, operation ability 11 indicators as the breakthrough point, using the factor analysis method to evaluate the listed company in accordance with textiles financial competitiveness evaluation index system of content, through financial index data sample enterprise computing, using the method of factor analysis, influenced the textile industry listed companies, the main factors of enterprise competitiveness.The empirical results show that profitability affect financial competitiveness is the main factor, other influence factors of financing performance of listed companies in turn for solvency factor, operation ability factor, capacity development factor, financial development power factor, financial potential factors. Through the research for enterprises to improve management and maintain competitive advantage to provide the basis. Aims to promote enterprise in the fierce market competition can sustainable development. Keywords: Textile listed company; Financial competitiveness; Factor analysis 目　　录 1 财务竞争力基本理论 1 1.1 含义 1 1.2 构成要素 2 1.3 各要素之间关系 3 4 2.1 构建原则 4 2.2 指标体系 5 系 8 3.1 上市公司财务竞争力评价的指标选取 8 3.2 样本的选择和数据来源 8 10 4.1 因子分析 10 4.1.1 因子分析的概述 10 4.1.2 因子分析的基本步骤 10 4.2 因子结果分析 11 4.2.1 描述性统计量 11 4.2.2 KMO和球形Bartlett检验 12 4.2.3 因子分子的共同度 13 4.2.4 因子分