Research On The Financial Performance Evaluation Of G Culture And Media Company Based On Factor Analysis Method

With the advent of the big data era,The impact of the Internet on the traditional cultural and media industry,Make the cultural and media industry become more and more diverse,But at the same pace of rapid development,Along with the emergence of successive problems,For example,in the "film and television cold wave" in 2018,Such as the restriction of sky-high remuneration,film and television depression tax reform,Yin and Yang contract case and a series of waves,Lead to the formation of the polarization of cultural and media enterprises,At the same time,there are problems such as instability in the market development,All this shows that the cultural and media industry system is not perfect enough,Cultural and media enterprises also need to establish a sound financial performance evaluation system,But with the dual attention of the government and businesses,The cultural and media industry will show a good trend in the future.First,based on the theory of principal-agent,stakeholder theory and information asymmetry theory,this paper defines the relevant concepts of financial performance,sorted out the relevant literature and the methods of financial performance evaluation.Secondly,analyze the current situation of the existing financial performance evaluation from the four aspects of the basic situation,organizational structure,business situation and financial situation,and analyze and sort out the characteristics and current situation of the industry.At the same time,according to the particularity of the industry selected five aspects of 15 financial indicators suitable for G culture media company financial performance evaluation system,and then through the sample selection criteria screening 35 culture media listed companies,with 2019 financial data as horizontal analysis,and 2011-2020 G culture media company financial data as a sample for longitudinal analysis,using factor analysis method,through SPSS24.0software calculation,the score and ranking of each public factor.Finally,the analysis results are summarized in the existing financial performance evaluation of G Culture Media Company,and the guarantee measures of the application system are given according to the analysis of relevant problems.The following conclusion: In order to ensure the application of the financial performance evaluation system of G cultural media enterprises,the relevant system should be improved to improve the internal management system,improve the accuracy of the financial indicators,consider the necessity of non-financial indicators,and keep the cultural media industry in the overall layout.