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    請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/22661


    題名: 我國紡織業財務比率分析之研究
    A Study of the Financial Ratio Analysis of Textile Industry in Taiwan
    作者: 廖文如
    陳建勝
    貢獻者: 紡工系
    關鍵詞: 結構方程模式
    財務比率分析
    五力分析理論
    日期: 2004-09-01
    上傳時間: 2012-05-30 16:12:14 (UTC+8)
    摘要: 本研究以我國最大創造外匯產業-紡織業為例,透過財務比率探討影響紡織業經營之財務因素。根據文獻探討得知,衡量企業經營狀況最常用的是五力分析理論,本研究採用結構方程模式來檢驗並分析五力分析模型,經由模式修正程序獲得最適模式,並由實證結果瞭解模式中五個構面間之關係,找出衡量各構面的重要變數。本研究實證結果發現:(l)總體經濟對收益力之影響程度相當小,各構面間則以活動力對收益力呈現顯著的正向影響,這表示總體經濟並非直接影響企業之獲利能力,而是透過其他構面間接地影響;(2)總體經濟對紡織業生產力為負向影響,也就是說,當總體經濟為正成長時,紡織業可能會增加雇用員工以提昇生產力,而員工人數增加的速度高於營業收入及資產總額,導致生產力呈現負成長的現象。

    This research is inquiring the impact factors through financial ratio analysis and using the textile industry as a sample. According to the literatures review, we know that the most in common use to measure the conditions in business operation was five financial aspect analysis. This research using structural equation modeling to test and analysis five financial aspect analysis model. Through the process of model correction we found the optimal model, and knew the relationship among the five aspects. Then, we can get the most important variable from each aspect. This research results find that: (1) the level of macroeconomics affects the profitability is quite tiny. Among other aspects, the level of activity affects profitability was reached statistically significance. This research result shows that macroeconomics isn't affect profitability of textile industry directly, but through other aspects to affect it indirectly. (2) The macroeconomics is reverse affect productivity. When macroeconomics is positive growth the business of textile will hire more employees to raise the productivity. That is, when the growth of employment faster than the rate of total assets or gross, because the negative growth to productivity.
    關聯: 華岡紡織期刊 11卷3期 P.219 -228
    顯示於類別:[紡織工程學系] 學報-華岡紡織期刊

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