基于因子分析的目标极性模型研究——针对上市电子企业的实证分析  

TARGET POLARITY MODELS AND EMPIRICAL ANALYSIS BASED ON THE FACTOR ANALYSIS

作　　者：范坤[1] 冯长焕[1] 

机构地区：[1]西华师范大学数学与信息学院,四川南充637002

出　　处：《井冈山大学学报（自然科学版）》2012年第6期15-20,共6页Journal of Jinggangshan University (Natural Science)

基　　金：教育部人文社会科学研究规划及专项任务项目(11XJC910001)

摘　　要：在基于因子分析创建财务指标来衡量上市公司绩效过程中,对具有不同目标极性的财务指标变量统一方向,建立了相应的适中性和极小性指标(逆指标)转换成极大性指标(正指标)的转换模型,然后验证了模型的合理性并得出结论:满足准则的极小和适中性指标正向化模型可以统一为线性模型,而曲线模型不行。最后通过实证分析证实了经过合理模型处理后的数据进行因子分析其结果更为客观有效、符合实际。本文可对上市公司绩效分析中数据预处理提供理论依据与股票投资提供决策参考。We proposed the financial indicators to measure the performance of listed companies based on the factor analysis.We also unified the direction of different target polarity＇s financial indicators and established the corresponding transformation models to unify all variables to the positive polarity.Furthermore,we determined the reasonableness of the models and draw a conclusion that all models can be classified as linear function model.Finally,we did a case study of listed companies in the electronics industry in 2010 and compared to the ranking results which proved to use converted model to do factor analysis which is more reasonable.

关 键 词：因子分析 目标极性 财务指标 综合排名 

分 类 号：O212[理学—概率论与数理统计]