摘要
财务绩效评价是上市公司财务管理的重要内容之一。本文通过比较杜邦分析法、平衡计分卡法、EVA经济增加值法和因子分析法的特点,筛选出因子分析法并利用SPSS16.0软件,对其青岛海尔集团公司2001～2010年的财务绩效指标进行实证分析,计算出该公司十年来财务绩效的动态变化,对于总结公司的财务发展状况,引导消费者投资和预测企业未来发展趋势具有重要的指导意义。
Financial appraisal on limited company is an important part of financial management. This paper com- pared the characteristics among Du Pont analysis, Balance score card, Economic value added and Factor analy- sis, and screened out Factor analysis and used it to analyze on the financial performance in Haier Co. Ltd with SPSS16.0 software and calculated its dynamic change from 2001 to 2010 years. It will be important sense for summing the company financial progress status, guiding the consumer investment and predicting the development trend of limited company in the future.
出处
《山东农业大学学报（自然科学版）》
CSCD
北大核心
2013年第1期111-116,共6页
Journal of Shandong Agricultural University：Natural Science Edition
关键词
因子分析
财务绩效评价
海尔集团
Factor analysis
financial performance appraisal
Haier Co. Ltd
