Research on Enterprises´ Financial Performance from the Perspective of Capital Operation: Taking Textile and Garment Enterprise for Instance

As one of the national industries, textile and garment and its capital operation have been attached great importance to. The paper selects data of listed textile and garment enterprises as samples, then researches their financial performance using factor analysis. It turns out that the capital operation neither enhances the operation capability of textile and garment enterprises nor distinctly better their financial performance, which indicate that there exists some problems in the aim and approach of capital operation that should be modified.