汽车类上市公司财务分析的方法及检验 刘颖.pdfVIP

2005 4 ( ) No. 4, 2005 83 JOURNAL OF HARBIN UNIVERSITY OF COMMERCE Serial No . 83 [ ] ( , 300072) [ ] 将多元统计中的因子分析法引入上市公司的财务年报分析, 并以汽车类上市公司为研究对 , 计算各汽车上市公司的行业内排名得分, 并将排名结果与其股票在二级市场上的表现做出相关分析, 检验表 明, 该排名与股票表现两序列具有显著的相关性 [ ] 因子分析; 相关分析; 汽车类上市公司 [ ] F234. 4 [ ] A [ ] 1671- 7112( 2005) 04- 0053- 02 Application and Test of Factor Analysis in Financial Analysis of Motor Companies LIU Ying ( T ianj in Uiver ity, Tianj in 300072, China) Abstract : Thi paper applied the Factor Analy i of Multi- Variable Stati tic to the 2002 Annual Financial Report, and introduced it principle and the tep of the enterpri e ranking method through Factor Analy i . It tudied motor companie , calculated their ranking core ,and u ed the Spearman Correla tion Analy i to compare the two re ult of the li t and earning of the tock exchange. The te t indicated the two erie are clo ely related. The rea onwa given at the end of the paper. Key words: Factor Analy i ; Spearman Correlation Analy i ; Motor Company , U(2) F( 2) , , : (1) ( 1) X = U F + , , U( 1) , , F (1) , : ( 1) x , x , x x 1 = U11 F 1 + U12 F2 + + U1m Fm 1 2 p