文章摘要
我国房地产行业上市公司财务安全影响因子分析
China's real estate industry listed companies' financial security impact factor analysis
  
DOI:
中文关键词: 房地产行业  上市公司  财务安全  影响因子
英文关键词: real estate industry  listed company  financial security  impact factor
基金项目:教育部人文社会科学研究青年基金项目(10YJC790011);湖南省哲学社会科学基金项目(2010YBB136)
作者单位
周伟轩,曾剑云 湖南科技大学 商学院,湖南 湘潭 411201 
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中文摘要:
      以企业现金流量表提供的财务信息为基础,构建以现金流量为核心的财务安全指标体系,以我国房地产行业在沪深证券交易所上市的128家公司为样本,数据来源于2011年公司发表的年报.采用因子分析法对财务指标的相关性进行KMO检验和Bartlett球形检验,结果显示指标具有很强的相关性.再借助SPSS18.0软件,进行主成分分析,得到7个主成分因子,且这7个因子累积方差达到73.821%,说明这7个指标较完整的保留了原始数据的信息量,证明了财务安全影响因子的合理性.
英文摘要:
      Building cash flow at the core of the financial security index system, based on corporate cash flow statement provides financial information, as a sample of the 128 companies in the Shanghai and Shenzhen Stock Exchange, China's real estate industry, data from the 2011 published Annual Report. The KMO test the correlation of financial indicators and Bartlett's test of sphericity factor analysis, results show that the index has a strong correlation. With SPSS18.0 software, principal component analysis, seven principal components factor, and the cumulative variance of the seven factors of 73.821%, more complete description of the seven indicators retained the original data of the amount of information, proof of financial security affect factor rationality.
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