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題 名 | 財務預警監視系統模式建構之研究 |
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作 者 | 柯亞先; | 書刊名 | 四海學報 |
卷 期 | 9 1994.12[民83.12] |
頁 次 | 頁145-179 |
分類號 | 494.7 |
關鍵詞 | 杜邦模式; 財務比率; Financial indicator; Du Pont model; |
語 文 | 中文(Chinese) |
中文摘要 | 研究者有鑒於企業經營不善,進而陷入危機,甚至倒閉所引發的重大衝擊及影響,咸認有必要建立一套以財務為基礎的預警監視系統,乃以「杜邦模式」為問題的切入點來界定績優公司,再觀察這一類的公司在財指標的表現上,有何共通的特性存在。於是建立三個有效指標篩選準則,利用多種單變項統計方法,從2800個樣本及84個財務指標中,挑選14個具有代表性的有效指標,組成「預警監視系統模式」。最後,並以交叉分析、區別分析及典型相關分析,對此模式的特性及區別效果,做出評估與比較。 |
英文摘要 | No matter when an operating business fails, it usually undergoes four stages: unsuccess, crisis, emergency, and banlouptcy. The intact and influence of such a failure is so great that a precautionary surveillance system based on business finance is absolutely necessary. Thus, the writer first adopted the "Du Font Model" to categorize the excel companies so to initiate the study of this issue. Then, he observed further these companies to examine if there were any common features among their financial indicators. In this study, three effective selection criteria are constructed and, by means of statistic methods with numerous single variables, 14 representative valid indicators are chosen from 2800 samples and 84 financial indicators to compose the precautionary surveillance system. Finally cross analysis, multivalent discriminative analysis, and canonical correlation analysis are made so to evaluate and compare the characteristics and discriminative effectiveness of this model |
本系統中英文摘要資訊取自各篇刊載內容。