基于因子分析法对互联网公司财务状况的综合评价——以L公司为例  

Comprehensive Evaluation of Internet Companies' Financial Situation Baseds on Factor Analysis—— Take L Company as Example

作　　者：王威 朱家明[1] 石刚送 WANG Wei;ZHU Jiaming;SHI Gangsong(School of Accounting,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《九江学院学报（自然科学版）》2018年第2期40-45,共6页Journal of Jiujiang University：Natural Science Edition

基　　金：国家自然科学基金项目(编号11601001);安徽财经大学科研项目(编号acjyzd201429)的研究成果之一

摘　　要：互联网公司财务状况的综合评价一直都是投资者关注的重点。文章以2015年中国互联网公司的财务信息为基础,建立一套针对互联网行业的财务状况评价体系,通过用KMO检验、SPSS等软件处理财务数据,进而采用因子分析法对选取的26家互联网公司财报数据进行实证分析,最后对比L公司财务状况,得出其评价结果。The comprehensive evaluation of the financial status of internet companies had always been the focus of investors. Based on the financial information of internet companies in China in 2015,authors established a set of financial evaluation system for the internet industry. Authors managed financial data by using KMO test and SPSS,then used factor analysis to analyze the selected data of 26 internet companies. Finally,the financial situation of company L was compared,and the evaluation results were obtained.

关 键 词：财务状况评价 KMO检验 因子分析 互联网公司 

分 类 号：F406.7[经济管理—产业经济] F426.82