对于一个企业来说,一个公正规范的企业绩效评价体系是至关重要的。鉴于衡量企业绩效的评价指标错综复杂,使用Stata 13.0对我国40家医药制造类上市公司2014年的财务数据进行处理,基于因子分析法对其企业绩效进行实证研究。研究结果表明:财务管理能力是影响企业绩效的主导因素;同时也发现,我国医药制造类企业的企业绩效整体偏低,有很大的提升空间,需引起企业管理者的重视。
So far as an enterprise is concerned, a set of fair and normative assessing system for enterprise perform- ance is of vital importance. Given the measure of enterprise performance evaluation index is complicated, this arti- cle, based on factor analysis method for empirical research on the enterprise performance, uses Stata13.0 to process the financial data of 40 Chinese pharmaceutical manufacturing listed companies in 2014. The empirical re- suits show that the financial managerial ability is the dominant factor to affect enterprise performance. At the same time, it is found that the overall corporative performance of pharmaceutical manufacturing enterprises in our country is low and there is a lot of room to be improved, the situation of which needs urgently to he drawn attention to by the executives.