现有文献对上市公司的经营业绩评价主要强调财务指标,而较少涉及反映企业成长特征的非财务指标。本文在重视财务指标的基础上,强调影响企业长期经营业绩的非财务指标的作用,利用2010年安徽省60家上市公司的经营数据进行了实证分析,得出的结论为:安徽省上市公司的盈利能力整体不高,还有较大的上升空间;从企业生长周期来看,安徽省的上市公司仍处于成长阶段,但资产管理能力较好。
It stresses the financial rather than non - financial indicators that reflect the enterprise growth when we evaluate the business performance of listed companies from the literature. This paper focuses on both financial and non - financial indicators. We made an empirical analysis on the 60 listed Companies in Anhui Provinc from the data of 2010. Two conclusions are drawn. First, profitability of listed companies in Anhui Province is generally so low that there is a large room for growth; Secondly listed Companies in Anhui Province are still at growth stage from the growth cycle. However, the asset management capabilities are better.