现代会计准则下上市公司经营业绩的综合评估和实证分析

摘要

The new accounting standards change greatly in the concept of property, income, income viewpoint, confirmation and measurement of profit. These changes are bound to have serious impact on the past evaluation system of the operating performance. This paper re-constructs the evaluation model of the operating performance based on factor analysis method and clustering analysis method. This article used 44 listed Jiangsu companies as sample to study the practical application of the method, and presented comprehensive operating , performance score and classification of 2011 sample listed companies through empirical analysis. At last, the writer provides the relevant recommendations.%现代会计准则在资产的概念结构、收益观点、计量属性、利润确认等方面均发生了重大变化.这些变化势必会对传统经营业绩评价体系造成巨大影响.笔者从现代会计准则在财务报告披露方面的主要变化入手,重新构建基于因子分析法和聚类分析法的上市公司经营业绩评价模型.基于江苏省44家上市公司为样本,2011年经营业绩的综合得分和分类,通过实证分析给出了44家上市公司并提出相关建议.