基于因子分析法的电力企业财务风险分析——以长江电力为例
Financial Risk Analysis of Power Enterprises Based on Factor Analysis Method—A Case Study of China Yangtze Power

对我国2022年电力行业上市公司进行财务分析，共选取了39家有代表性的电力上市公司。构建盈利能力、偿债能力、营运能力、发展能力4个方面的12个指标的财务风险分析体系。通过因子分析法与聚类分析对我国电力行业上市公司进行整体财务风险预测，并具体分析长江电力存在的财务风险，以此为基础对该公司提出改进加强建议。
A financial analysis was conducted on the listed companies in China’s power industry in 2022, and a total of 39 representative power listed companies were selected. Build a financial risk analysis system with 12 indicators in four aspects: profitability, debt repayment ability, operational ability, and development ability. Through factor analysis and cluster analysis, this paper forecasts the overall financial risk of listed companies in China’s power industry, and specifically analyzes the financial risk of China Yangtze Power, based on which, it puts forward suggestions for im-provement and strengthening of the company.