【作者】 孙毅；

【导师】 邵丽萍；

【作者基本信息】 北京交通大学 ， 信息管理， 2008， 硕士

【摘要】 市场经济中,开展上市公司业绩评价在理论、实践上均具有重要作用。现在的评价方法多种多样,而财务报表,正是全面、系统、综合记录了企业经济业务发生的轨迹。所以本文提出了基于财务报表构造上市公司评价模型。构建模型必须建立在数据的基础上。信息技术业增长速度快,创新能力强,整体素质好,具有其他行业所无法比拟的优势。因此,本文选取信息技术业85家上市公司的财务数据为样本,应用比较成熟的统计分析方法,从13个财务指标中提取6个因子作为评价的主要指标,构建基于因子分析的财务报表评价模型。提取的因子分别体现上市公司的:(1)盈利能力、(2)资产管理能力、(3)偿债能力、(4)特征能力、(5)扩张能力、(6)成长能力,从而可对公司的业绩从多角度、分层次进行分析,获得比较客观全面的评价。本文借助财务报表评价模型计算上市公司各指标得分及综合得分,根据综合得分情况进行排名,并撷取榜单中颇具代表性的上市公司,针对其业绩情况进行点评。更多还原

【Abstract】 In dealing with the rapid economic development, one cannot but admit that evaluation is of the essences in assessing financial performance. What’s more, it is not only sounds fine, but also really works. Financial reporting gives an entire, systematic and comprehensive record about the trail happened in the economic business of enterprises. Thus, this article proposed based on financial reporting appraisal model.As we all know that data lays the foundation of calculating model. In the age of information and communication, IT plays an extremely important role. Compared with other trades, IT has its own superiorities in speed, creation& innovation and the high standard as a whole. For all those reasons mentioned above, I pick out eighty-five company’s financial data for samples and I select six factors out of thirteen as main indicators. In order to apply Data Mining to evaluating company’s performances, I build a model on a base of factor -analysis. The selected factors mentioned above has been measured by these six primary standards as follow: (1) the profitability of listed company (2) the charge of assets (3) the solvency (4) the characteristic ability (5) the capability to expand (6) the potential From those points of view, I make a close analysis of their performances. As a result, I get quite an objective assessment on those listed companies.According to the feedbacks, the listed companies are listed in proper sequence. I choose some of them which appeared on both Top Ten and last ones. I make comments on those company’s performances.更多还原