中文摘要：

文化企业近年来发展迅速，上市文化企业更是迅速增加，其上市后的表现也是良莠不齐。本文利用主成分分析方法对44家上市文化企业的经营状况进行分析，运用主成分分析法构建了财务状况的分析模型。通过运用统计软件SPSS对样本数据进行实证分析．进而获得44家上市公司2012年度财务状况的综合得分和排列次序。科学、合理地分析了这些上市公司的经营业绩，以期对投资者的决策提供信息帮助。

英文摘要：

There has been a rapid development in cultural enterprises in the past years, and more increasingly expanding with the listed cultural enterprises with varying performance. In this paper, the operating conditions of 44 listed cultural enterprises are analyzed and the analysis models of the financial situation are constructed by the principal component analysis. With an empirical analysis of the sample data by statistical software SPSS, the synthesis and ordering of the annual financial condition among 44 listed companies in 2012 has been acquired. A scientific and rational analysis of the operating performances of these companies is conducted in expectation of offering information and help for the investors to make decisions.