纺织服装行业上市公司财务绩效评价研究
摘 要
纺织服装行业是我国国民经济的传统支柱产业，在满足国内消费需求、增加就业机会、提高农民收入等方面发挥着积极而重要的作用。而在经济危机尚未走远、国际经济贸易局势变化莫测的大环境下，我国的纺织服装行业也面临着消费需求下降、劳动力成本增加等各方面的挑战。作为企业经营发展状况非常重要的分析工具，财务绩效指标已经越来越被企业管理者、学者及专家所认同和运用。然而，随着财务会计管理科学的不断发展，企业的财务绩效指标也越来越纷繁复杂。不同指标的整合运用，多指标的综合分析，以及将概率统计学的工具运用到财务分析中来，已经成为大家关注的新问题。因子分析法可以从复杂的多个变量中提炼出主要因素，并对其重要性进行排序，“客观赋权法”的特点也是本方法大大削弱了人为确定权重的弊端，使本文的研究结果更加真实可信。
综上所述，本文采用因子分析法，对我国纺织服装行业上市公司的财务绩效评价指标进行剖析，准确、真实地反映我国纺织服装行业上市公司的财务经营状况，从而为其进一步的完善和发展提供理论依据。
关键词： 纺织服装行业，国内消费，财务绩效
Textile and garment industry listed company financial performance evaluation research
ABSTRACT
Textile and garment industry is the traditional pillar industry of China’s national economy, which plays an active and important role in meeting the domestic consumption demand, increasing employment opportunities and increasing the income of farmers. In the economic crisis has not gone far, international economic and trade situation change constantly under the environment of China’s textile and garment industry is also facing a decline in consumer demand, increased labor costs and other aspects of the challenge. As an important tool for the development of enterprise management, financial performance indicators have been recognized and used by more and more business managers, scholars and experts. However, with the development of financial accounting management science, the financial performance indicators of enterprises are more and more complex. The integration of different indicators, the comprehensive analysis of multiple indicators, as well as the use of probability and statistics tools to financial analysis, has become a new issue of concern to everyone. The factor analysis method can extract main factors from many variables in the complex, and the order of their importance, “the characteristics of objective weighting method” is this method greatly weakened the artificial weight problems, make the research results more credible.
In summary, this paper uses factor analysis method, the financial performance evaluation index of China’s textile and garment industry listed companies to analyze, accurately and truthfully reflect the financial operation situation of China’s textile and garment industry of listed companies, so as to provide theoretical basis for its further improvement and development.
KEYWORDS：textile and garment industry, domestic consumption, financial performance
目 录
2.2 中国诚信公司评价指标体系………………………….. 4
3 纺织服装行业财务绩效评价指标体系的建立……………………. 5
3.1 纺织服装行业的概念及特点………………………….. 5
4 纺织服装行业上市公司财务绩效评价实证分析……………………. 8
