财经理论研究
財經理論研究
재경이론연구
Journal of Finance and Economics Theory
2013年
3期
102~106
,共null页
财务绩效 评价 石油央企 主成分
財務績效 評價 石油央企 主成分
재무적효 평개 석유앙기 주성분
financial performance; evaluation; oil central enterprises; principal component
中国三大石油央企均入围2012年度的世界500强,它们的排名分别是第5、6和101,然而世界500强的排名是以营业收入为依据.尽管这三家公司都有其各自的财务报表,但我们仍然无法直观的比较其财务绩效的好坏.因此,我们构建了一套财务绩效评价指标体系,并使用主成分因子分析法来评价与比较它们的财务绩效.
中國三大石油央企均入圍2012年度的世界500彊,它們的排名分彆是第5、6和101,然而世界500彊的排名是以營業收入為依據.儘管這三傢公司都有其各自的財務報錶,但我們仍然無法直觀的比較其財務績效的好壞.因此,我們構建瞭一套財務績效評價指標體繫,併使用主成分因子分析法來評價與比較它們的財務績效.
중국삼대석유앙기균입위2012년도적세계500강,타문적배명분별시제5、6화101,연이세계500강적배명시이영업수입위의거.진관저삼가공사도유기각자적재무보표,단아문잉연무법직관적비교기재무적효적호배.인차,아문구건료일투재무적효평개지표체계,병사용주성분인자분석법래평개여비교타문적재무적효.
The three major oil central enterprises of China are elected in FORTUNE 500. Their rankings are respectively 5th, 6th and 101st in 2012. However, ranking in FORTUNE 500 is based on only one indicator, which is operating income. Three companies have their Annual Financial Reports, but we cant compare their finan- cial performance. Therefore, we constructed a set of financial performance evaluation index system, and evaluate their financial performance with the method of principal component factor analysis.
