CAJ | 학술논문

对军工企业财务绩效进行有效的分析与评价不仅能够提高军工企业的运作效率，而且能优化资源配置，从而提高军工企业的竞争力。文章从国泰安数据库获取2012年我国45家军工企业上市公司的相关数据，建立了军工企业财务绩效评价指标体系，并采用因子分析法进行了实证分析。研究表明，偿债能力因子、经营和营利能力因子、发展能力因子可以较好地解释军工企业的财务绩效。
대군공기업재무적효진행유효적분석여평개불부능구제고군공기업적운작효솔，이차능우화자원배치，종이제고군공기업적경쟁력。문장종국태안수거고획취2012년아국45가군공기업상시공사적상관수거，건립료군공기업재무적효평개지표체계，병채용인자분석법진행료실증분석。연구표명，상채능력인자、경영화영리능력인자、발전능력인자가이교호지해석군공기업적재무적효。
T he effective analysis and evaluation on the financial performance of the military enterprises can not only improve the operational efficiency ,but also optimize the resource allocation levels ,and thereby improve the competition of enterprises .Based on the relevant data about 45 military listed companies in 2012 obtained from GTA database ,this paper establishes the financial performance eval-uation indicator system for military enterprises ,and conducts the empirical analysis by using the fac-tor analysis method .The results show that the solvency factor ,viability and profitability factor ,ca-pacity development factor can be used to evaluate the financial performance of the military enterprises .