CAJ | 학술논문

结合纺织服装行业特点选取7个公司市盈率的相关财务指标，回归分析了相关财务指标与市盈率的相关性，对纺织服装类上市公司市盈率进行了相关研究，发现公司内部财务指标中的净资产收益率和盈余现金保障倍数与市盈率具有显著的相关性，公司外部财务指标与市盈率均不具有显著的相关性。
결합방직복장행업특점선취7개공사시영솔적상관재무지표，회귀분석료상관재무지표여시영솔적상관성，대방직복장류상시공사시영솔진행료상관연구，발현공사내부재무지표중적정자산수익솔화영여현금보장배수여시영솔구유현저적상관성，공사외부재무지표여시영솔균불구유현저적상관성。
Combining the characteristics of the textile and apparel industry, 7 related financial index selected with the P/E, the regression analyzed on the correlation between the relevant financial index and the P/E, and the related research s studied on the P/E of the textile apparels listed companies, the paper finds the return on equity and the ratio between the net operating cash flow and the net profit among the internal financial indicators having the significant correlation with the P/E, and yet the external finan cial indexes have no significant correlation.