石油是一种不可再生的优质基础能源,其供应量的大小不仅关系到国家经济社会的发展和人民生活的质量,而且对国防安全也起到了重要的作用。由于石油行业上市公司在石油产品供应中起着重要的作用,是国家石油有效供应的微观主体,因此,如何有效地衡量石油行业上市公司整体运营绩效对于准确把握国家石油供应能力有着重要的意义。基于此,石油行业上市公司在石油产品供应中所起的作用,本文构建了石油行业上市公司财务评价指标体系,并运用因子分析模型对我国13家石油行业上市公司2010年的财务绩效进行了综合评价,得出了各上市公司财务绩效的综合排序,并从股本扩张能力、偿债能力、盈利能力、资产管理能力和成长能力五个方面探讨了其影响因素,为各石油行业上市公司财务业绩的改进及石油的可持续供应提供了科学的决策依据和方向。
Oil is a non-renewable quality basic energy, its supply is not only related to the size of the country's economic, social development and people's life quality, but also played an important role on the national defense and national security. Due to the important role in the effective petroleum products supply of the oil industry listed companies, it is the oil micro main in the effective national oil supply. Therefore, it is an important significance for grasping the national oil supply capacity by measureing the operational performance of the oil industry listed companies. In view of the role played by the oil industry listed companies in the supply of petroleum products, in this paper the financial evaluation index system of the oil industry listed companies was constructed, and factor analysis model was used to evaluate the financial performance of China's 13 oil industry listed companies in 2010 comprehensively, the financial performance of the listed companies and the corresponding integrated factors was obtained, and the influencing factors was analyzed from the point of the Capital expansion capacity, solvency, profitability, asset management capabilities and the ability to grow, and provided a scientific basis decision-making for the improvement and sustainable development in the financial performance of the listed companies.