以黄金行业6家生产型上市公司为研究样本,立足于其在2009—2014年的年度财务数据,建立财务指标体系,运用统计学的因子分析法提取公共因子,并构建上市公司综合能力评价模型,计算出各公司的综合得分,评价黄金行业上市公司的综合能力. 评价结果表明:不同公司的综合得分有所差异,各公司都有其强项和弱项;以平均水平为分界点,黄金行业生产型上市公司中综合能力强弱各半. 根据评价结果,为中国黄金行业上市公司增强综合能力提出了相应的建议.
This paper is based on 6 listed productive companies in gold industry from 2009 to 2014 . According to the financial data,the paper establishes the financial index system,and applies the statistical method of factor analysis to extract public factors and then to build the comprehensive ability model. The score of each company is calculated comprehensively to evaluate the comprehensive ability of listed companies in gold industry. The evaluation results show that the composite scores of the companies are different from each other,and each company has its own advantages and disadvantages. With the average level as the cut-off point. there are as many powerful companies as lesser ones. The paper provides corresponding suggestions to improve the comprehensive ability of listed productive companies in China''s gold industry.
参考文献
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[2] | 孙武斌;王周玉.中国黄金产业上市公司技术效率分析--基于随机前沿方法的实证研究[J].黄金,2014(11):1-4. |
[3] | 罗翔;黄智勇;杨阳.黄金上市公司经营效率的动态评价--基于Malmquist指数方法[J].财务与金融,2014(2):43-46,51. |
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