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上市公司的经营业绩直接关系到广大投资者的切身利益,对其经营业绩作出准确而又及时的评价,是企业、投资者和政府决策者的共同关切。河南省境内上市公司发展过程中呈现出数量与经济发展水平不协调、行业分布不协调、地区分布不均等特点。以河南省境内65家上市公司2014年相关数据为样本,从盈利能力、偿债能力、资产管理能力、成长能力和股本扩张能力5个方面选取16个指标,运用灰色关联度分析法,对各上市公司的财务数据进行综合分析,发现经营业绩较好的企业多从事第二产业,整体经营业绩处于中等水平且两极化严重,经营业绩强的企业内部财务结构不合理。因此,要提高河南省境内上市公司经营业绩,就要进一步优化产业结构,充分发挥政府宏观调控作用;实行资产重组,提高上市公司整体经营业绩;加强内部建设,提高企业核心竞争力。
The performance of a listed company is directly related to the immediate interests of the vast majority of investors, and its business performance to make an accurate and timely evaluation of enterprises, investors and government policy makers of common concern. In the course of the development of listed companies in Henan Province, there are some characteristics such as the uncoordinated quantity, the uncoordinated distribution of industries and the unequal distribution of regions. Taking the data of 65 listed companies in Henan Province in 2014 as a sample, 16 indices were selected from five aspects of profitability, solvency, asset management ability, growth ability and capital expansion ability. By using gray relational analysis method, Based on the comprehensive analysis of financial data of listed companies, it is found that the enterprises with better operating performance are mostly engaged in the secondary industry. The overall operating performance is at a moderate level and the polarization is severe. The internal financial structure of enterprises with strong operating performance is irrational. Therefore, to improve the operating performance of listed companies in Henan Province, it is necessary to further optimize the industrial structure, give full play to the role of government macro-control; the implementation of asset restructuring, improve the overall operating performance of listed companies; to strengthen internal construction and enhance their core competitiveness.