2001年全球股市因受那斯達克交易所（National Association of Securities Dealers Automated Quotation），重挫的影響下，震盪下跌，唯有大陸股市在亞洲市場表現一枝獨秀，更因近年來大陸經濟快速起飛，不只是台商產業外移，許多國內民眾對大陸的股市也有極高的興趣，要如何客觀評估大陸上市公司的財務績效顯得非常重要。本研究希望透過大陸上市公司公開的財務報表，來了解大陸上市公司的營運狀況，利用一階段抽樣法結合多重比較程序的方法來評比企業的財務績效。除此之外，本研究也利用9項財務比率變數，以因素分析法分成四項獨立綜合指標與加權之整體綜合指標來分析21家大陸上市公司的財務績效。

Because of the influence of dropping sharply in National Association of Securities Dealers Automated Quotation, the global stock market vibrated deeply and dropped in 2001; only the mainland China stock market outshines others in the Asia market, and what is more, the mainland China economy takes off rapidly in recent years and not only Taiwanese industries shifts outside but also a lot of domestic people have extremely high interests in the stock market of the mainland China. How to objectively estimate the financial performance of the listed companies in the mainland China appear to be very important.
A single-stage sampling procedure scheme is used to compare individual listed company with the best performance of listed companies and with the average performance of 21 listed companies in mainland China. In addition, this research utilizes 9 financial ratios to divide them into 4 independent indices by factor analysis and an overall index by weighting the 4 already derived indices to analyze the financial performance of 21 listed companies in mainland China.

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