摘要
上市公司财务指标是了解和评价一个企业最重要的信息来源,财务分析指标从不同侧面反映了该公司的实际运作情况,因而各指标之间在正常情况下存在着某种相关关系,但是财务分析指标数量众多,并且有可能在表现形式上存在一定的矛盾性,从而为综合分析带来较大的难度,利用因子分析(FactorAnalysis)这种多元统计的分析方法,则可以用较少的因子来描述众多财务指标之间的内在联系。我们依据此原理建立了企业财务分析综合判断模型C,从而为进行财务分析、评估和选择有投资价值的企业,提供了一种科学、理性、简便、客观的方法和手段。
The financial index of the listed company is the most important information source for getting to know and evaluating an enterprise. The index of financial analysis reflects the actual operation of a company from different angles. Therefore, a certain relationship exists among different indexes under normal situations. However, a great number of indexes of financial analysis may witness certain contradiction in the form of expression, hence resulting in more difficulties in comprehensive analysis, with less factors, factor analysis, an analysis of multi-polar statistics, can describe the inner relationship among many financial indexes. Based on this principle, we have established Model C for making comprehensive judgment on financial analysis of the enterprise,thus providing a scientific, rational, simple, convenient and objective means for financial analysis, evaluation and selection.
出处
《南京广播电视大学学报》
2005年第2期18-21,共4页
Journal of Nanjing Radio & TV University
