CAJ | 학술논문

如何选择财务指标全面评价上市公司财务质量，已经成为企业管理者、投资者及有关人员共同关心的重要问题。以湖南上市公司为例，选取其湖南上市公司2007--2009年的财务数据，从湖南上市公司的获利能力、经营能力、偿债能力、发展能力等方面人手，选取反映上市公司财务质量的指标，运用SPSS17．0软件构建因子分析模型，进行财务质量综合评价。
여하선택재무지표전면평개상시공사재무질량，이경성위기업관리자、투자자급유관인원공동관심적중요문제。이호남상시공사위례，선취기호남상시공사2007--2009년적재무수거，종호남상시공사적획리능력、경영능력、상채능력、발전능력등방면인수，선취반영상시공사재무질량적지표，운용SPSS17．0연건구건인자분석모형，진행재무질량종합평개。
What finance indexes to be selected for a comprehensive evaluation of the listed company＇s financial quality,has become one of the important issues of commoning concern of the managers,investors and other stakeholders. This paper makes a empirical analysis on the financial quatity evaluation of Hu＇nan＇s Listed companies, based on report data from hu＇nan listed company over the period from 2007 to 2009. We choose financial indexs from different analysis system,uses the software of SPSS17.0 to form a factor analysis model and then comprehensively evaluates the financial quality.