摘要
农牧板块上市公司财务状况受公司经营者、债权人与投资者等利益相关方关注。文章以上海和深圳15家农牧板块上市公司为研究对象,选取8个反映农牧板块上市公司财务发展状况的指标,采用主成分分析法提取4个主成分,评价农牧板块上市公司财务绩效。结果显示:第一主成分可用于反映农牧板块上市公司盈利能力;第二主成分可用于阐释公司偿债能力;第三主成分可用于解释公司成长能力;第四主成分可用于说明公司经营能力。研究结果与事实基本相符,可为经营者与投资方客观评价农牧板块上市公司财务绩效提供参考。
The financial status of listed companies in the agriculture and animal husbandry sector has attracted considerable and great attention from stakeholders such as company operators,creditors and investors.The paper took 15 listed companies in Shanghai and Shenzhen as the research objects,selected eight indicators to reflect the financial development of listed companies in agriculture and animal husbandry plate,extracts four principal components by principal component analysis,and evaluates the financial performance of listed companies in agriculture and animal husbandry plate.The results show that the first principal component can be used to reflect the profitability of listed companies in agriculture and animal husbandry sector.The second principal component can be used to explain the company’s solvency.The third principal component can be used to explain the company’s growth ability.The fourth principal component can be used to explain the company’s operating ability.The results of the study are basically consistent with the facts,which can provide reference for the managers and investors to objectively evaluate the financial performance of listed companies in agriculture and animal husbandry sector.
作者
冯雪彬
张建英
FENG Xue-bin;ZHANG Jian-ying
出处
《饲料研究》
CAS
北大核心
2020年第11期116-120,共5页
Feed Research
关键词
主成分分析法
农牧板块上市公司
财务绩效
营运能力
盈利能力
principal component analysis
listed companies in agriculture and animal husbandry sector
financial performance
operating capacity
profitability
