林业上市企业财务风险评价研究——基于因子分析法和聚类分析法

陈茜; 田治威

林业上市企业财务风险评价研究——基于因子分析法和聚类分析法

引用本文：陈茜,田治威.林业上市企业财务风险评价研究——基于因子分析法和聚类分析法[J].财经理论与实践,2017,(1):103-108

摘要点击次数: 1074

全文下载次数: 0

作者	单位
陈茜,田治威	(北京林业大学经济管理学院，北京100083）

中文摘要:以33 家林业上市企业作为样本，通过因子分析法对其2014年的主要财务指标进行分析，识别影响林业企业财务风险的主要因素，构建林业上市企业的财务风险评价模型，对林业上市企业的财务风险程度进行打分和排序；并采用聚类分析法根据样本企业的财务风险程度将林业公司归集为良好、一般、高风险三类。针对林业公司普遍存在的财务风险，应制定相应对策。

中文关键词:林业上市企业财务风险评价因子分析聚类分析

Financial Risk Evaluation of Listed Forestry Company--Based on Factor Analysis and Cluster Analysis Method

Abstract:Thirty-three domestically listed forestry companies were selected as samples, the paper tries to analyze the financial indicators of the forestry listed companies, identifies the financial risk factors and establishes the financial risk comprehensive evaluation model by the factor analysis method. Then it ranks these listed companies by their comprehensive financial risks scores which derives from the risk evaluation model. Finally, the suggestions of risk prevention are put forwarded to perfect forestry enterprise risk and performance evaluation system to provide a theoretical reference and guidance method.

keywords:listed forestry company financial risk evaluation factor analysis cluster analysis

查看全文 查看/发表评论 下载pdf阅读器