基于主成分因子分析法的石油央企财务绩效评价研究.doc

基于主成分因子分析法的石油央企财务绩效评价研究 [摘要]中国三大石油央企均入围2012年度的世界500强，它们的排名分别是第5、6和101，然而世界500强的排名是以营业收入为依据。尽管这三家公司都有其各自的财务报表，但我们仍然无法直观的比较其财务绩效的好坏。因此，我们构建了一套财务绩效评价指标体系，并使用主成分因子分析法来评价与比较它们的财务绩效。 [关键词]财务绩效；评价；石油央企；主成分 Abstract: The three major oil central enterprises of China are elected in FORTUNE 500. Their rankings are respectively 5th, 6th and 101th in 2012. However, ranking in FORTUNE 500 is based on only one indicator, that is operating income. Although the three companies have their Annual Financial Reports, but we can’t compare their financial performance. Therefore, we constructed a set o