文化产业上市公司经营绩效评价——基于81家公司财务数据的实证分析

发布时间：2018-01-29 20:13

本文关键词： 文化产业公司绩效投资决策企业管理　出处：《技术经济与管理研究》2017年01期 　论文类型：期刊论文

【摘要】：文化产业上市公司持续健康发展,对繁荣资本市场、稳定宏观经济、优化供给结构具有重要意义。文章通过遴选上市公司财务指标,构建文化产业上市公司绩效评价指标体系,运用因子分析法对上市公司的偿债能力、运营能力、盈利能力和发展能力进行分析并计算各公司相对得分,用熵权法对四类能力指标赋权,在此基础上对指标进行线性加权,得到上市公司绩效评价得分和排序。结果表明,研究所构建的文化产业上市公司绩效评价模型较为准确、可信,能够为利益相关方评价企业、开展决策提供重要参考。
[Abstract]:The sustainable and healthy development of listed companies in cultural industry is of great significance to the prosperity of capital market, the stability of macro economy and the optimization of supply structure. This paper constructs the performance evaluation index system of listed companies in cultural industry, analyzes the solvency, operational ability, profitability and development ability of listed companies by using factor analysis, and calculates the relative scores of each company. The entropy weight method is used to give weight to four kinds of capability indexes. On this basis, the index is weighted linearly, and the performance evaluation scores and ranking of listed companies are obtained. The results show that. The performance evaluation model of listed companies in cultural industry is more accurate and credible, which can provide important reference for stakeholders to evaluate enterprises and carry out decision-making.
【作者单位】：北京语言大学商学院;
【分类号】：F272.3
【正文快照】： 一、引言企业是市场的微观主体,企业绩效是一定经营期间的经营效益和经营者业绩。其中,效益集中体现为盈利能力、资产运营能力、偿债能力和发展能力,而业绩则主要是经营者对企业经营、成长、发展所做贡献和取得的成果。从上世纪初起,随着企业经营管理的基础条件、宏观环境、价

【相似文献】