摘要
为了克服目前财务综合评价中大多采用主观赋权法所带来的局限性,本文在进行财务综合评价中引入了因子分析法,把一堆复杂的财务指标综合成几个不相关的、但能反映大部分信息的因子,并用SPSS11.0软件对18家汽车公司进行了实证分析,从实证分析的角度为人们提供财务综合评价的定量测试方法,从而为企业的投资决策和自我诊断提供新的分析思路。
To overcome the restriction of subjective weighting mostly used in the financial comprehensive evaluation presently, the method of factor analysis is introduced in the comprehensive evaluation of the finance to classify many complex financial indexes into several irrelative factors which contains most of the information. Furthermore, the software of SPSS11. 0 is used as the analysis tool to analyse 18 listed companies of the automobile industry to demonstrate the theory, which provides quantitative method of the financial comprehensive evaluation for people from the view of demonstration analysis,and provides the new analysis thought for the investment decision and the self-diagnose of the enterprise.
出处
《兰州交通大学学报》
CAS
2007年第2期62-65,共4页
Journal of Lanzhou Jiaotong University
关键词
财务
综合评价
因子分析
SPSS软件
finance
comprehensive evaluation
factor analysis
SPSS software
