基于主成分分析的我国整车上市公司财务状况评价

选取23家整车上市公司的2011年中报数据,以代表企业偿债能力、获利能力、经营效率及发展能力的共10个指标为基础构建财务综合评价指标体系,应用主成分分析法对财务状况进行综合评价,对企业了解自身行业地位,及时预测、防范财务危机具有重要意义,为投资者和债权人的决策提供借鉴。研究结果表明,在各个主成分中,偿债能力和获利能力所占权重较大,对企业的财务状况综合评价影响更大。

Evaluation of the Financial Situation of Listed Vehicle Companies in China Based on Principal Component Analysis

Selecting the semiannual report data of 23 listed vehicle companies in 2001,we use 10 indicators,which represent the firms’ solvency,profitability,operational effeciency and development capacity to build comprehensive financial evaluation index system.Based on principal component analysis,we make a comprehensive evaluation of financial situation of the companies,which has a great significance for the them in understanding their own postions in the industry,timely forecasting and preventing financial crisis,and provide a reference for the decision-making of investors and creditors.The results show that in all the principal components,solvency and profitability account for major weight,and they have a greater impact on comprehensive evaluation of the financial situation of the enterprises.