变量贡献率在提高企业效益能力中的应用  

Research and application of rate of target contribution in raising ability of business beneficial result

作　　者：尹子民[1] 崔锦荣[2] 

机构地区：[1]辽宁师范大学会计系,辽宁大连110629 [2]大连大学工商管理学院,辽宁大连116600

出　　处：《辽宁工程技术大学学报（自然科学版）》2005年第5期756-758,共3页Journal of Liaoning Technical University (Natural Science)

基　　金：辽宁省社会科学规划基金资助项目(L03CJY008);辽宁省教育厅科学研究计划资助项目(2004G025)

摘　　要：根据科学性与合理性、客观性与可行性相结合的原则,创建了企业效益能力评价指标体系,运用因子分析方法建立了表征企业效益能力的因子得分模型。在此基础上,创建了变量贡献率指标及其数学模型,得到提升企业效益能力的显著方法是提高企业总资产效率、总资产报酬率和权益报酬率,为找出影响企业效益能力的关键因素和提升企业效益能力提供了科学依据。According to the principle of combining scientific characteristic and rational characteristic, objective characteristic and advisable characteristic, the paper establishes an evaluating indexes system of enterprise beneficial result ability. Factors analyzing model of beneficial result ability is made by applying factors analysis. On the basis of factors analysis the paper establishes a model of rate of target contribution, and notable method of promoting enterprise beneficial ability has been gotten by increasing capital efficiency, rate of capital recommendation, rate of rights and interests recommendation, so it will provide scientific foundation for seeking key factors of influencing enterprise beneficial result ability and raising enterprise beneficial result ability.

关 键 词：因子分析 变量贡献率 企业效益能力 综合评价体系 

分 类 号：F272.5[经济管理—企业管理]