房地产行业上市公司财务绩效的实证研究

The Empirical Study on the Financial Performance of the Real Estate Industry Listed Corporation

(辽宁石油化工大学经济管理学院,辽宁抚顺113001)

School of Economics & Management，Liaoning Shihua University，Fushun Liaoning 113001，China

关键词: 房地产行业, 上市公司, 财务绩效, 因子分析, 配对样本T检验

The 8 representative financial indexes were selected to do an empirical study on the financial performance of the real estate listed corporation in 2013 for understanding the financial situation of the real estate industry. Firstly, the scores and ranks of the financial performance of the enterprises were obtained by using the factor analysis method, then the paired samples T test was done on the top ten and the last ten enterprise performance score. The results showed that the effect of profit ability and development ability were obvious to enterprise performance, but the effect of the operation ability and the cash ability were existed, but the effect was not obvious.

10.3969/j.issn.1672-6952.2016.04.016