CAJ | 학술논문

上市公司财务质量是公司对各种资源的管理与利用效率的集中体现，是公司财务效果能满足利益相关方需求的程度，也是公司竞争力的货币量化。本文针对建筑业上市公司的特点，从盈利性、成长性和安全性3个方面提炼建筑业上市公司财务质量评价指标体系，并借助 CSMAR 数据库，运用因子分析对我国建筑业上市公司2013年财务质量进行分析与评价模型构建。为建筑业上市公司改善经营和调整目标提供借鉴，也为相关投资者提供决策参考。
상시공사재무질량시공사대각충자원적관리여이용효솔적집중체현，시공사재무효과능만족이익상관방수구적정도，야시공사경쟁력적화폐양화。본문침대건축업상시공사적특점，종영리성、성장성화안전성3개방면제련건축업상시공사재무질량평개지표체계，병차조 CSMAR 수거고，운용인자분석대아국건축업상시공사2013년재무질량진행분석여평개모형구건。위건축업상시공사개선경영화조정목표제공차감，야위상관투자자제공결책삼고。
The financial quality of listing corporation is the concentrated reflection of all kinds of resources and u-tilization efficiency of company management,which is also the level of a company's financial effect that should meet the interest of stakeholders and the monetary quanification of a company's competitiveness.According to the features of construction industry listing corporation,and from three aspects of profitability,growth and safety of the refined construction industry listing corporation financial quality evaluation index system,and by using the CSMAR database,this paper used factor analysis to evaluate China's construction industry listing corporation in 2013 the financial quality.The results aim to provide references to the construction industry listing corporation for the improvement of management and adjustment of the target,but also to provide reference for relevant investors.