摘要
企业的财务数据是反映企业发展状况和经营效果的重要信息。高新技术企业的发展正受到社会广泛关注,利用财务数据对其综合能力进行评价也就十分必要。本文在选取反映高新技术企业发展能力的相关财务指标后,通过问卷调查收集北京市高新技术企业具体数据,运用SOM方法对北京市高新技术企业按照财务状况进行分类,并总结出各类高新技术企业的发展特点,为北京高新技术企业的未来发展提供决策依据。
Financial data reflects the development situation and the operating results of an enterprise. The development of hi - tech enterprises has been gaining extensive attention,the use of financial data to evaluate its integrated ability is necessary. After the selection of financial indexes to elevate this integrated ability and through a questionnaire survey of 260 hi - tech enterprises in Beijing, four different types of Beijing hi - tech enterprises are classified with the application of SOM method. The article therefore states the various types＇ characteristics.
出处
《科学学研究》
CSSCI
北大核心
2007年第A02期276-281,共6页
Studies in Science of Science
