摘要
国家财政部1995年颁布的10项企业经济效益指标,其间存在着灰色相关性,通过灰色聚类分析将它们分成五类。由于同一类指标之间是正相关关系,考察同类中的任一项指标就可对其余指标值的好坏作出估计。结合对企业经济效益指标的主成分分析结果得出:评价企业经济效益,仅考察资本收益率、总资产报酬率、销售利润率、资产负债率、资本保值增值率等五项指标即可得大概。
In 1995 the treasury department enacted ten kinds of index of industries’ economic benefits,which had gray relativity. Through the analysis of gray cluster,they are classified into 5 types.Owing to positive correlativity between the same kinds of index,we only need to study any economic index of the same kind,then we can estimate the rest. Analyzing the major compositions of index of industries’ economic benefits,we can draw a conclusion that if we want to evaluate industries’ economic benefits,we will only need to review the return on capital,rate of return on total assets,profit ratio of sales,asset-liability ratio and maintenance and increase in capital.
出处
《学术问题研究》
2009年第1期29-34,共6页
Academic Research(Integrated Edition)
关键词
经济效益指标
主成分分析
核心指标
灰色聚类
economic benefits’ index
analysis of major compositions
central index
gray cluster