| 中国上市公司盈利能力模型分析 |
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| 引用本文： | 张庆昌,傅再育. 中国上市公司盈利能力模型分析[J]. 贵州财经学院学报, 2006, 0(1): 41-45 |
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| 作者姓名： | 张庆昌 傅再育 |
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| 作者单位： | 四川大学,工商管理学院,四川,成都,610064 |
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| 摘 要： | 传统财务评价方法一般只选取会计利润指标,对上市公司经营业绩的评价存在局限.而运用因子分析法建立的综合评价模型,其客观赋权的多指标分析方法有利于避免指标排序及其权重选择的主观性,同时这种综合方法在传统比率分析体系中加入了现金流量指标,使评价更趋全面、合理,因而优于传统的企业盈利能力评价模型.
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| 关 键 词： | 盈利能力 评价指标 因子分析 |
| 文章编号： | 1003-6636（2006）01-0041-05 |
| 收稿时间： | 2005-11-10 |
| 修稿时间： | 2005-11-10 |
An Analysis of Profitability of Listed Companies in China |
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| ZHANG Qing-chang,FU Zai-yu. An Analysis of Profitability of Listed Companies in China[J]. Journal of Guizhou College of Finance and Economics, 2006, 0(1): 41-45 |
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| Authors: | ZHANG Qing-chang FU Zai-yu |
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| Affiliation: | School of Business Administration , Sichuan University ,Chengdu , Sichuan 610064, P.R. China |
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| Abstract: | Conventional financial evaluation only selects indicators of accounting profit and hence is limited in evaluating the performance of listed companies. The comprehensive evaluation model, based on factor analysis with objective weighting, helps to avoid subjectivity in ordering indicators and setting weights. The approach also injects the indicator of cash flow into traditional ratio analysis, making the evaluation more comprehensive and reasonable, thus surpassing conventional evaluation model. |
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| Keywords: | profitability evaluation indicator factor analysis |
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