上市公司财务指标的因子分析法

投资是基于过去的决策，财务分析的关键在于正确判断公司盈利能力的稳定性和增长性。针对上市公司财务指标较多。有时不便于进行财务分析的状况，在保持原有财务基本信息不丢失的情况下，通过运用因子分析方法，将其综合为三个公共因子，分别为经营能力因子、货款流动速度因子和盈利能力因子，为财务状况判断和投资决策提供便利。

Factor Analysis Method on Financial Indexes of Listed Companies

Invest decision is based on the past achievement, so financial analysis should focuses on the steady growth with powerful method. This paper studies some redundant financial indexes of listed companies by factors analysis, but keeps most information. The conclusion comes to three common factors, operation capability factor, currency velocity factor and benefit factors, which can be helpful for evaluation and decision.