数据挖掘在上市公司财务综合评价中的应用  

Application of Data Mining in Comprehensive Financial Evaluation of Listed Companies

作　　者：钟烨林 

机构地区：[1]郴州市人力资源服务中心,郴州423000

出　　处：《现代计算机》2018年第3期67-69,73,共4页Modern Computer

摘　　要：以2016年我国互联网和相关服务上市公司52个观察样本为研究对象,首先应用因子分析法对上市公司财务评价指标体系进行降维,得到盈利能力、运营能力、成长能力和偿债能力等4个主因子,然后采用K-均值聚类方法进行分类,将样本公司分成五类,对每一类公司的优势和劣势进行比较分析,为上市公司利益相关者决策提供依据。Takes 52 sample listed companies about internet and related services in 2016 as research objects, reduces dimension of financial evalua- tion index system for listed companies. It adopts factor analysis method at first, to obtain four primary factors, which are profitability, opera- tion capability, growth ability, and debt paying ability. Then, it classifies sample companies into five types through K-means clustering al- gorithm. By conducting comparative analysis for advantages and disadvantages of each type of company, it provides basis for stakeholders of listed companies to make decisions.

关 键 词：互联网和相关服务 数据挖掘 因子分析法 K-均值聚类 财务综合评价 

分 类 号：F275[经济管理—企业管理] TP311.13[经济管理—国民经济]