企业财务状况的主成分分析.doc

企业财务状况的主成分分析 Principal Component Analysis of the Financials Situation of Enterprises 李治 09级信息与计算科学专业（0）班 2009730023 指导教师：李清栋 内容摘要：必须了解企业的财务状况水平才能对企业进行有效的企业综合评价，了解并熟悉企业的财务状况是综合评价中重要组成部分，通常我们会比通过比较多个企业的财务状况。通过比较来鉴定企业的发展情况，比较的结果往往是各个企业在各项指标上的数值有所不同，不同企业由于经营管理以及其他因素的原因；各指标对企业财务状况的影响也各不相同，提取并利用一些较稳定的指标可以对企业的财务状况做出较为全面的评价。一般我们认为数据越多全面评估的价值性就越高，就越接近企业的真实情况，但是在实际操作过程中，由于具体指标太多，大多数指标的健壮性不够好，而且操作性较差。每个指标都局限于某个确定的方面，不能及时得出综合的评价信息。所以有必要将侧重于不同财务信息的指标通过降维的方法，于各种各样的指标中，挑选出具有代表性，最具有意义的数据，从而达到减少变量的目的。鉴于以上的缘由，我们可以通过主成分分析方法将选取的多个评价企业财务状况的指标进行分析处理。用较少的综合指标分析影响企业财务状况的各类信息，基于对处理后的数据的分析，使得可以用较少的几个主成分就可以描述各个财务指标之间的联系。 关键字： 主成分分析；财务指标；企业财务状况；综合评价 Abstract: Only by knowing the level of financial situation of the enterprise, can we have an effective enterprise comprehensive evaluation. Understanding and being familiar with the financial position of the enterprise is the important part of the comprehensive evaluation. Usually, we will compare multiple companies financial status, so as to identify the companies’ development situation. The result of the comparison is often that various enterprises differ from the values on the indicators. Because of the different ways on operating and managing and other aspects, the impact of indicators of the financial situation of enterprises also varies. The extraction and use of some of the more stable indicators can make a more comprehensive assessment of the financial position of the enterprise. In general , we believe that more data mean the higher value of comprehensive assessment and it will be more close to the real situation of the enterprise. However , in actual operation , due to there are too many specific indicators and most indicators of robustness is not good enough and with a poor operability , so each index are so limited to a certain aspect that we can not come to a comprehensive evaluation information in time. Therefore, it is necessary for us to focus on the indicators of the type of financial information through dimens