建筑建材上市公司财务绩效综合评价毕业论文.doc

本 科 毕 业 论 文 题 目 建筑建材上市公司财务绩效综合评价——基于因子分析法的实证研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 摘 要 针对以往绩效评价实证研究中单一指标度量企业绩效的不足的问题，本文选取了59家在沪深交易所上市的2005-2009年的数据。从偿债能力、营运能力、盈利能力、发展能力四个方面选取了速动比率、资产负债率、流动资产周转率、存货资产周转率、总资产周转率、净资产收益率、总资产报酬率、营业利润率、销售增长率、总资产增长率、净利润增长率等11个会计比率指标，采用因子分析的方式构建了企业绩效指标体系，并计算出各公司的综合绩效指数。相对于单一指标，基于绩效指标体系计算的综合绩效评价指数不仅能全面衡量企业绩效，为相对绩效评价的验证提供新视角，还能帮助公司经营者了解公司的优劣势，找出公司的相对竞争优势所在，取长补短，发挥企业的优势，提高公司的综合竞争力。 关键词：财务绩效；因子分析；综合评价 Abstract For previous empirical research on performance evaluation of single indicators measure the company's performance in the shortage of this selected 59 home is listed on the Shanghai and Shenzhen Stock Exchange data for the 2005-2009 years. From claims debt ability, and trading ability, and profit ability, and development ability four a aspects select has speed dynamic ratio, and assets liabilities rate, and liquid assets turnover, and stock assets turnover, and total assets turnover, and net assets income rate, and total assets reward rate, and business margins, and sales growth, and total assets growth, and net profit growth, 11 a accounting ratio index, used factor analysis of way construction has enterprise performance index system, and calculation out the company of comprehensive performance index. Relative to a single index, based on calculation of performance index system of comprehensive performance evaluation index can not only measure the company's performance, to offer new perspective on relative performance evaluation, also help company managers understand the advantages and disadvantages, relative competitive advantage for the company are identified and complement each other, taking advantages of enterprises, improve the comprehensive competitiveness