摘要
饲料上市企业所处的外部市场环境、国家的政策导向、企业管理层的管理能力和水平及上市企业的资本构成等因素,都会影响到饲料上市企业的财务绩效评价。本文基于因子分析法,构建了饲料上市企业财务绩效评价体系,通过计算因子特征值和贡献率来确定主因子,在尽量降低绩效评价算法复杂度的前提下,从偿债、营运、盈利及发展四个维度,全面、准确地评估上市企业的真实财务绩效。鉴于饲料企业的行业属性和产品特点,还应从强化管理水平和风险控制能力,优化企业资本结构及建立有效的财务风险防御体系等方面做好相应的保障工作。
The external market environment,national policy orientation,management ability and level of enterprise management,and capital composition of listed enterprises will affect the financial performance evaluation of listed feed enterprises.Based on the factor analysis method,this paper constructed the financial performance evaluation system of feed listed enterprises,determined the main factor by calculating the factor eigenvalue and contribution rate,and comprehensively and accurately evaluated the real financial performance of listed enterprises from the four dimensions of debt repayment,operation,profit and development on the premise of minimizing the complexity of performance evaluation algorithm.In view of the industry attribute characteristics of feed enterprises,corresponding guarantee work should also be done from the aspects of strengthening management level and risk control ability,optimizing enterprise capital structure,and establishing an effective financial risk defense system.
作者
代春倩
刘丹
郑雪菲
DAI Chunqian;LIU Dan;ZHENG Xuefei(Hebei Vocational University of Technology and Engineering,Xingtai,Hebei Province 054000,China)
出处
《中国饲料》
北大核心
2021年第19期111-114,共4页
China Feed
关键词
饲料上市企业
财务绩效评价
因子分析法
财务风险
feed listed enterprises
financial performance evaluation
factor analysis
financial risk
作者简介
代春倩(1991-),女,讲师,硕士,研究方向为数据管理与分析;刘丹(1991-),女,讲师,硕士,研究方向为财务管理;郑雪菲,(1990-),女,讲师,硕士,研究方向为金融管理。
