文章摘要
基于主成分分析的上市物流公司财务绩效
The Study on the Financial Performance of Listed Logistics Company Based on Principal Component Analysis
  
DOI:10.3969/j.issn.1008-5092.2012.02.009
中文关键词: 物流公司  财务绩效  主成分
英文关键词: logistics company  financial performance  principal component
基金项目:
作者单位
刘金萍 淮阴区王营镇财政所,江苏淮安,223300 
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中文摘要:
      指标权重的确定是上市物流公司财务绩效评价的关键问题,在阐述主成分分析的基本原理及实际操作步骤的基础上,以19家上市物流公司作为研究的样本,构建上市物流公司财务绩效的评价指标体系,选取12个财务指标,利用主成分分析法提取4个主成分,并计算出4个主成分的综合值。据此对19家物流上市公司财务绩效进行综合排序。结果表明,物流上市公司综合财务绩效不是很理想,偿债能力、盈利能力、发展能力、营运能力仍需提升。在此基础上提出了上市物流公司财务绩效提升的对策建议。
英文摘要:
      Determining the weights is a key role in the financial performance evaluation of listed logistics company.This paper first describes the basic theory and practical steps of principal component analysis.Secondly it takes nineteen listed logistics company as an example to construct the index system,select 12 financial indexes,extract 4 principal components,and calculate the four principal component of the comprehensive value.Based on the above results 19 logistics of financing performance of listed companies is scheduled.The results show that the financing performance of listed companies is unsatisfactory.Debt paying ability,profitability,capacity development,operation ability still needs to improve.Finally some suggestion to promote the financial performance evaluation of listed logistics company is put forward.
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