基于因子分析的CM公司财务绩效评价

发布时间：2018-01-15 17:08

本文关键词：基于因子分析的CM公司财务绩效评价　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：如何才能科学客观地评价企业的财务绩效一直备受学术界与企业界的关注，尤其是通过引入统计方法来完善和改进评价水平的现象更为突出。本文以CM公司为案例研究对象，通过构建公司财务绩效评价指标体系，选用因子分析法对CM公司的财务绩效进行评价，从而发现其存在的问题，据此提出相应的改进建议。本文首先介绍了研究的背景及意义，紧接着进行相关概念界定和文献综述，，并提出研究的内容和方法。然后，通过初步分析来发现CM公司经营中存在的表层问题。其次，对引入因子分析法的CM公司财务绩效评价体系进行构思，通过对因子分析法的基本思路的介绍和优缺点的分析，说明本文选择因子分析法的合理性；依据选择财务指标的基本原则，并结合目标公司所在的行业特征，构建公司财务绩效评价指标体系。再次，对目标公司的财务绩效进行深入的评价与分析，运用因子分析法从纵向和横向两个方面对CM公司财务绩效进行打分，得出综合评价结果。最后，从对评价结果的分析中找出目标公司存在的财务问题并分析其原因，从而针对其存在的问题提出相应的改进建议。本文的研究结果表明，CM公司股东权益报酬率一直远远低于所处行业的平均值，根据此结果着重分析了其中的影响因素及其根本原因，并从降低期间费用、攻破核心技术难关、确定合理的主营业务构成比重和制定盈利能力较好的对外投资战略等四个方面提出提高CM公司的财务绩效的改进建议。本文的研究结果无疑对CM公司的经营管理具有一定的理论和现实意义，同时也为其他企业财务绩效的评价提供借鉴。
[Abstract]:How to evaluate the financial performance of enterprises scientifically and objectively has been concerned by academia and business circles. Especially through the introduction of statistical methods to improve the evaluation of the phenomenon is more prominent. This paper takes CM as the case study object, through the construction of corporate financial performance evaluation index system. This paper selects factor analysis method to evaluate the financial performance of CM Company, and finds out the existing problems, and puts forward corresponding suggestions for improvement. This paper first introduces the background and significance of the study, followed by the definition of relevant concepts and literature review, and put forward the contents and methods of the study. Then. Through the preliminary analysis to find the CM company management problems in the surface layer. Secondly, the introduction of factor analysis of CM financial performance evaluation system was conceived. Through the introduction of the basic idea of factor analysis and the analysis of its advantages and disadvantages, the rationality of choosing factor analysis in this paper is explained. According to the basic principles of selecting financial indicators and combining with the industry characteristics of the target company, the financial performance evaluation index system of the target company is constructed. Thirdly, the financial performance of the target company is deeply evaluated and analyzed. Using factor analysis from the vertical and horizontal aspects of financial performance of CM to score the comprehensive evaluation results. Finally. Based on the analysis of the evaluation results, this paper finds out the financial problems existing in the target companies and analyzes the reasons for them, and then puts forward the corresponding suggestions for improvement in view of the problems existing in the target companies. The research results of this paper show that the return rate of shareholders' equity is far lower than the average of the industry. According to this result, the influencing factors and their root causes are analyzed emphatically, and the cost during the period is reduced. To break through the core technical difficulties. Four suggestions are put forward to improve the financial performance of CM Company from four aspects: determining the reasonable proportion of main business and formulating a profitable investment strategy. The results of this paper are undoubtedly helpful to the management of CM Company. Management has certain theoretical and practical significance. At the same time, it also provides reference for the evaluation of financial performance of other enterprises.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.63;F406.7

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