D会计091刘甜510930126.docVIP

本 科 毕 业 论 文 基于主成分分析法的文化传媒业上市公司经营绩效评价 Evaluation on Operating Performance of Listed Cultural Media Corporation Based on Principal Component Analysis 学 院： 商学院 专业班级： 会计学 D会计091 学生姓名： 刘甜甜 学 号： 510930126 指导教师： 陈建芸（讲师） 2013 年 6 月毕业论文中文摘要 基于主成分分析法的文化传媒业上市公司经营绩效评价 摘 要：近些年，我国文化传媒业迅速发展，受到政府、企业以及投资者等社会各界的广泛关注。政府的扶持和投资者及社会各界的重视将使文化传媒业成为促进经济增长的一个重要因素，而这一产业也将成为国民经济的支柱性产业。在这一背景下，本文以深沪两市文化传媒业上市公司为研究对象，对其经营绩效进行分析与评价。本文首先在借鉴前人研究成果的基础上，阐述了经营绩效评价的相关理论；其次，介绍了本文对企业经营绩效评价的研究方法——主成分分析法；然后介绍了我国文化传媒业的发展现状，从盈利能力、营运能力、偿债能力、成长能力四个方面建立评价指标体系；最后采用主成分分析法，利用SPSS软件对2012年深沪两市36家文化传媒业上市公司进行分析，得出综合排名并对评价的结果进行分析。 关键词：文化传媒业上市公司；经营绩效评价；主成分分析法 毕业论文外文摘要 Evaluation on Operating Performance of Listed Cultural Media Corporation Based on Principal Component Analysis Abstract: In recent years, Chinas cultural media industry has?been?developing rapidly. It’s getting attention widely from government, company and other social communities. The support of government and the attention of investors and other social communities make cultural media industry be an important factor, improving economic growth. And this industry will become a pillar industry of the national economy. In this context, this article chooses the Shenzhen and Shanghai Stock Exchange listed company culture media industry as the research object, its operating performance analysis and evaluation. Firstly, drawing on results of previous studies, based on the evaluation of operating performance expounded the theory; Secondly, this paper describes the performance evaluation of business research methods - principal component analysis; Then introduces the development of Chinas cultural media industry status quo, establish evaluation index system in four areas, profitability, operational capacity, solvency, ability to grow; Finally, using SPSS software shipped with principal component analysis for 2012 Shenzhen and