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财务指标是指企业总结和评价财务状况和经营成果的相对指标,公司的投资与收益能力,偿债能力、盈利能力、经营能力和资本构成都是由财务指标反映的。财务指标从各个方面反映了公司的财务状况,对投资决策者尤为重要。本文对反映公司投资与收益能力的净资产收益率、偿债能力的债务资本比率、盈利能力的净利润率、经营能力的资产周转率,资本构成的净资产比率五大财务指标进行因子分析,进行简化降维,从而帮助投资决策者简化分析,提取有用的信息。并对提取的变量的相关性进行检验。
Financial indicators refer to the relative indicators of enterprises’ summary and appraisal of financial status and operating results. Their investment and profitability, solvency, profitability, operating ability and capital composition are all reflected by financial indicators. Financial indicators reflect the financial position of the company in all aspects and are especially important for investment decision makers. This article carries on the factor analysis to five financial indexes which reflect the ROE of the company’s investment and return ability, the debt-to-capital ratio of solvency, the net profit rate of profitability, the asset turnover ratio of the business ability, and the net asset ratio of capital. Simplify dimensionality, helping investment decision-makers simplify analysis and extract useful information. And examine the correlation of the extracted variables.