企业绩效评价研究—基于制造业上市公司的经验证据
近年来，随着企业外部需求的变化、竞争的加剧，企业绩效评价已成为国内学者讨论的热点之一，如何更好的评价企业绩效是一个值得关注的话题。有效的绩效评价，有利于企业内部经营管理者和企业其他利益相关者综合了解企业经营状况及发展趋势，有利于企业建立和健全有效的约束和激励机制，提高企业经营管理水平和综合竞争能力。
本文就将以制造业上市公司为例，从其2010年度报表出发获取各制造业上市公司财务指标数据，评价指标的选取着重在于盈利能力指标、资产质量指标、债务风险指标、经营增长指标等方面。本文采用因子分析法来分析制造企业各项评价指标的重要程度，提取主要因子并对因子进行说明研究其对制造企业绩效评价的影响，再通过主要指标来研究整个制造企业的运营状况。
关键词：绩效评价；因子分析；制造业；财务指标
Abstract
Recent years, with changes in external demand, competition, enterprise performance evaluation has become one of the hot domestic scholars to discuss how to better evaluate corporate performance is a topic of concern. Effective performance evaluation within the enterprise managers and other stakeholders of the enterprise, is conducive to a comprehensive understanding of business conditions and trends, constraints and incentives to help enterprises to establish a sound and effective, improve enterprise management level and competitiveness.
This article will be listed on the manufacturing company, for example, the departure from its 2010 Annual Report for manufacturing listed companies' financial indicators data, the selection of the evaluation is to focus on profitability indicators, asset quality indicators, the debt risk indicators, business growth indicators . Using factor analysis to analyze the degree of importance of the evaluation of the manufacturers, to extract the main factor and factor Description of the manufacturing enterprise performance evaluation, and then through the main indicators to study the conditions of operation of the entire manufacturing enterprise.
Key words: Performance Evaluation；Factor Analysis； Manufacturing；Financial Indicator
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