论文部分内容阅读
本文选择了截至2013年6月,A股浙江板块248家上市公司为研究对象。首先文章比较了国内外文献中上市公司绩效评价指标的使用。其次文章筛选出综合评价公司经营绩效的指标体系。第三,文章运用因子分析方法对衡量公司绩效的财务指标进行分类、提取和组合,通过得出不同因子的得分与权重,得到众多财务指标的综合得分。最后,文章根据样本上市公司的财务指标综合得分在产业转型前后5年的变化来评价上市企业转型后的绩效的效果。
This paper chooses 248 listed companies of A-share Zhejiang as the research object as of June 2013. First of all, the article compares the use of performance evaluation index of listed companies in domestic and foreign literature. Secondly, the paper screened the index system of comprehensive evaluation of the company’s business performance. Third, the article uses factor analysis method to classify, extract and combine the financial indexes which measure the company’s performance. By getting the scores and weights of different factors, the article obtains the comprehensive scores of many financial indexes. Finally, the article evaluates the effect of listed companies ’performance after the transformation according to the change of five years’ comprehensive score of financial indicators of listed companies in the sample before and after the industrial transformation.