基于因子分析法的食品制造业上市公司经营绩效评价.docVIP

本 科 毕 业 论 文 基于因子分析法的食品制造业上市公司经营绩效评价 Performance Evaluation of Listed Companies in the Food Industry Based on Factor Analysis 毕业论文中文摘要 基于因子分析法的食品制造业上市公司经营绩效评价 摘 要：食品制造业是我国重要的基础产业，它的发展状况直接影响着我国其他行业的发展。 毕业论文外文摘要 Performance Evaluation of Listed Companies in the Food Industry Based on Factor Analysis Abstract: Food industry is an important basic industry,whose development influences that of other industries directly in China. Through the evaluation of financial performance of the listed companies in food manufacturing, we can find some problems, which helps the companies recognize their positions among the industry better and find the gap between them and the others so that they can solve problems and improve their business preformance. This thesis focuses on the study of the listed companies in food manufacturing in Shanghai and Shenzhen and builds an index system from the perspectives of profitability,operating capacity, solvency, development capacity. Then, we analyze the business performance of 23 listed companies in food manufacturing in 2013 in Shanghai and Shenzhen by using the method of factor analysis and the software SPSS19.0 . All of these contributes to the final scores, the order of cast and the analysis of the result partly or synthetically. Finally, we find?problems?in the?industry developing? and?put?forward??some suggestions of improvement. Keywords: Food manufacturing listed companies；Performance valuation；Factor nalysis 目 录 1 绪论 1 1.1 研究背景及意义 1 1.2 国内外研究现状 1 1.3 研究内容 2 2 相关理论概述 2 2.1 相关概念的界定 2 2.2 主要经营绩效评价方法的比较分析 3 3 食品制造业上市公司经营绩效评价指标体系的构建 4 3.1 食品制造业上市公司指标建立的原则 4 3.2 食品制造业上市公司经营绩效评价指标的选取 5 4 因子分析法在食品制造业上市公司绩效评价中的应用 5 4.1 样本的选取和原始数据计算 5 4.2 因子分析的过程 6 4.3 食品制造业上市公司经营绩效评价结果分析 10 5 食品制造业上市公司经营绩效存在的问题及建议 12 5.1 食品制造业上市公司经营绩效存在的问题 13 5.2 对策建议 13 结 论 15 参 考 文 献 16 附 录 18 致 谢 24 附表清单： 表3-1 食品制造业上市公司的经营绩效评价指标体系 5 表4-1 样本公司代码及公司简称 6 表4-2 KOM检验和巴特利特球度检验 7 表4-3 总方差解释 7 表4-4 因子载荷矩阵 7 表4-5 因子得分系数矩阵 8 表4-6 各因子得分排序 9 表4-7