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袁久笑. 基于因子分析法的上市企业财务绩效分析——以港口物流企业为例[J]. 中国林业经济, 2023, (3): 137-141. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.024
引用本文: 袁久笑. 基于因子分析法的上市企业财务绩效分析——以港口物流企业为例[J]. 中国林业经济, 2023, (3): 137-141. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.024
YUAN Jiu-xiao. Analysis of Financial Performance of Listed Enterprises Based on Factor Analysis Method——Taking Port Logistics Enterprises as an Example[J]. China Forestry Economics, 2023, (3): 137-141. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.024
Citation: YUAN Jiu-xiao. Analysis of Financial Performance of Listed Enterprises Based on Factor Analysis Method——Taking Port Logistics Enterprises as an Example[J]. China Forestry Economics, 2023, (3): 137-141. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.024

基于因子分析法的上市企业财务绩效分析——以港口物流企业为例

Analysis of Financial Performance of Listed Enterprises Based on Factor Analysis Method——Taking Port Logistics Enterprises as an Example

  • 摘要: 选取26家港口物流上市企业2020、2021、2022年财务数据的三年平均数作为样本,从盈利能力、偿债能力、营运能力和发展能力四个方面构建财务绩效评价体系,据此选取了12项财务指标,使用因子分析法提取公因子并为港口物流企业的财务绩效打分,结果显示港口物流企业整体经营水平不理想,在稳定获利、持续发展和及时偿债方面存在问题,并提出了建立智能化信息平台、加强基础设施建设等建议。

     

    Abstract: Under the circumstances of the opportunities and challenges of the “14th Five Year Plan”and the outbreak of the COVID-19,it is particularly important to evaluate and analyze the financial performance of port logistics enterprises if they want to seek the way of survival and sustainable development.This article selects the three-year average financial data of 26 port logistics listed companies in 2020,2021,and 2022 as samples,and constructs a financial performance evaluation system from four aspects of profitability,solvency,operating ability and development ability.Based on this,12 financial indicators are selected,and the factor analysis method is used to extract public factors and score the financial performance of listed port logistics enterprises.The results show that the overall operational level of port logistics enterprises is not ideal,and there are problems in stable profitability,sustainable development,and timely debt repayment.Suggestions are proposed to establish an intelligent information platform and strengthen infrastructure construction.

     

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