基于主成分分析法的财务绩效评价——以高新兴为例

Financial Performance Evaluation Based on Principal Component Analysis—A Case Study of Gosun

摘要: 随着数字技术的迅速发展，物联网行业需要调整自身业务、积极适应新变化。本文以高新兴科技集团股份有限公司为研究对象，基于其2023年~2025年三年的财务数据，从盈利能力、偿债能力、营运能力、成长能力与现金流水平五个维度选取9项核心指标，运用主成分分析法构建财务绩效评价模型，提取出盈利能力因子、杠杆与扩张因子、营运与现金流因子三个主成分，累计方差贡献率达92.602%。通过对研究结果的分析，本文指出高新兴在转型期期间存在的三方面问题，并提出相关建议，为相关企业的转型提供实证参考。

Abstract: With the rapid development of digital technology, the Internet of Things industry needs to adjust its business and actively adapt to new changes. This paper takes GOSUN Group Co., Ltd. as the research subject and, based on its financial data from 2023 to 2025, selects nine core indicators from five dimensions: profitability, solvency, operational capacity, growth ability, and cash flow level. Using the principal component analysis method, a financial performance evaluation model is constructed, extracting three principal components: profitability factor, leverage and expansion factor, and operational and cash flow factor, with a cumulative variance contribution rate of 92.602%. By analyzing the research results, this paper points out three existing issues of GOSUN during its transformation period and puts forward related suggestions, providing empirical references for the transformation of relevant enterprises.