文档介绍：山西财经大学
硕士学位论文
基于主成分分析法对我国上市公司综合评价的研究
姓名:刘崇宇
申请学位级别:硕士
专业:统计学
指导教师:王建华
2006-03-28
摘要

上市公司的业绩虽可以通过一系列的财务指标来反映但是其信息量却十
分巨大,管理者和投资者要准确把握公司的财务状况,做出正确决策,仅仅依
靠财务指标是非常不容易的。而主成分分析法是一种有效的多指标决策和综合
评价的多元统计方法,用于上市公司财务状况的综合分析十分简单且有效。因
此,本文在介绍主成分分析法的原理和计算步骤的基础上,通过选取适当的研
究样本和财务指标构建了主成分分析模型并利用统计软件计算得到上市
公司的综合财务评估得分进而做出综合性评价。利用此模型,笔者对钢铁行业
家上市公司的项财务指标进行了横向比较,按照综合财务评估得分对上市
公司做出排名;同时对邯郸钢铁公司历年的财务指标进行了纵向比较,并建立
了每股收益与各主成分之间回归模型,得出每股收益与获利能力有显著性的结
论。

【关键词】:上市公司主成分分析多元回归模型综合评分

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Abstract

Although the panies’ performance can be reflected by series of
financial indicators, but it is very difficult for managers and investors to
handle the financial situation and make right decision only through them.
ponents analysis is a very efficient multivariate statistical
method for multiple indicator decision prehensive evaluation ,and
is efficient and simple to handle prehensive analysis of list
companies’ financial situation. Based on the introduction of the principle
putation steps of ponents analysis ,choosing
decent samples and financial indicators and using statistical software
SPSS, this paper sets up a ponent analysis model pute
the panies’ comprehensive financial evaluation points and makes
a evaluation of it. Based on this model, the author makes parison of
32 indicators of 17 panies in steel industry in cross direction and
ranks them by prehensive financial evaluation points ;
meanwhile, this paper makes parison of the financial indicator
time series of Handan pany ,sets up a regression model
composed by earnings per share and ponents and draw a
conclusion that there is significant relationship between earnings per
share and profit ability.

Keywords: pany; ponents analysis; multiple regression
model; comprehensive evaluation
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山西财经大学

学位论文原创性声明

本人郑重声明:所呈交的学位论文,是本人在导师的指导下,独立进行研
究工作所取得的成果。除文中已经注明引用的内容外,本论文不含任何其他个
人或集体已经