市场法中可比公司选择的研究——基于主成分分析法  

Research on the Choice of Comparable Companies in Market Approach

作　　者：梁美健[1] 郭文 LIANG Mei-jian;GUO Wen(Capital University of Economics and Business, Beijing 100000,China)

机构地区：[1]首都经济贸易大学财政税务学院,北京100000

出　　处：《山东工商学院学报》2021年第6期66-75,共10页Journal of Shandong Technology and Business University

摘　　要：市场法作为资产评估的三大基本评估方法之一,应用时可比公司的选择尤为重要,基于2019年纺织业上市公司的12个财务指标,运用主成分分析法进行降维并构建得分模型,以此确定可比公司的范围,同时通过比较可比公司和被评估公司之间价值比率的差异,验证可比公司选择的合理性,为市场法中可比公司的确定提供一种解决思路,让市场法的运用更加科学合理。As one of the three basic methods of asset valuation,the market approach is particularly important in the selection of comparable companies.Based on the 12 financial indicators of listed companies in the textile industry in 2019,the principal component analysis method is used to reduce the dimension and build a scoring model,so as to determine the scope of comparable companies.At the same time,by comparing the difference of value ratio between the comparable companies and the evaluated companies,the rationality of the selection of comparable companies is verified,which provides a solution for the determination of comparable companies in the market method,and makes the application of the market method more reasonable.

关 键 词：主成分分析法 市场法 可比公司 

分 类 号：F275.5[经济管理—企业管理]