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中文摘要：
运用冰山理论并结合高新技术企业自身的特点，构建了高新技术企业盈利能力的评价模型；以浙江省2008年上市公司中的高新技术企业为样本，结合主成分分析法对这些企业的盈利能力进行评价；对主成分评价的结果进行聚类分析，提出了高新技术企业盈利能力中存在的几个问题。
英文摘要：
This paper first builds a evaluation model of high - tech companies＂ profitability based on the Iceberg Theoretical Approach and the characteristics of high - tech companies, and then evaluates the profitability of high - tech companies by principal component analysis based on the samples of 2008 listed high - tech companies in Zhcjiang. Finally, it conducts a cluster analysis on the result of principal component analysis on the profitability of the high - tech companies and puts forward several questions about the profitability of the high - tech companies
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