财务指标

20世纪80年代，美国思腾思特管理咨询公司在剩余收入的基础上，提出了一种新的财务指标&经济增加值（EconomicValueAdded，简称EVA）。

EVA , an acronym for economic value added , as a kind of new financial index is hailed by Stern-Stewart & Company based on a long-known and compelling concept called residual income in 1980 ' s.

目前对于ST公司预警的研究，主要基于财务指标建构模型，并展开预警分析、监督公司财务状况。

At present , model researches of ST pre-alert in traditional market corporation are mainly based on financial index model , which is used to supervise corporate financial condition .

基于非财务指标的ST公司运营分析模型研究

Operation Analysis Model Research of ST Corporation Based on Non-financial Index

中国上市公司MBO效应研究&基于公司财务指标变动的分析

Research on Effect of China 's Listed Companies MBO Based on the Analysis of Changes in Corporate Financial Targets

还以被ST的前3年为时限，以9个财务指标作为判别变量，在分析方法上应用主成分分析、Fisher二类判别分析和Logistic回归分析分别建立了财务困境预测模型。

The paper gives three finance distress discrimination models through applying for the Fisher analysis , the principal component analysis and Logistic regression analysis .

EVA的出现，对以财务指标为基础的业绩评价进行了有效的改进，但仍然属于财务指标评价方法。

The emergence of EVA improves the performance evaluation based on the finance index , but it still belongs to the finance index evaluation method .

但对价值创造过程的驱动，需要非财务指标来完成，因为非财务指标能更好的引导企业关注提升EVA的手段。

However , the driving process of value creation needs non-financial indicators to complete , which can guide enterprise better to concern the means of enhancing EVA .

利用SAS软件，对深市537支股票2005年第一季度的八个财务指标进行了因子分析。

Using 8 financial indexes in the financial statements of 2005 of 537 listed companies , the paper cames out the factor analysis by SAS software .

在证券监管部门评价上市公司的经营业绩时也常常将净资产收益率（ROE）等财务指标作为主要的参考标准。

At the same time regulators depend largely on such financial index as ROE to assess operating performance of listed companies .

接着，通过对X效率在商业银行绩效评价中的运用作了初步探讨，指出通过在绩效评价指标体系中加入非财务指标并以此为基础设计员工激励机制，有利于提升银行的长期成长潜力。

Then this paper makes a preliminary study on the use of X-Efficiency in performance evaluation . Including some non-financial indicators in the performance evaluation indicators and redesigning the employee incentive mechanism will enhance the growth potential .

以Logit统计回归模型为基础建立的评估模型，在分别评估非财务指标信息和财务指标信息后，加权相加两方面结果得到综合评估结果。

Based on Logit statistical regression model , the present model yields a comprehensive result after findings of non-financial and financial information are weighted .

EVA属于传统的财务指标的拓展，虽然EVA评价指标与传统的财务指标有一定的相似之处，但却显著优于传统的财务指标。

EVA belongs to the expansion of the traditional financial index , though EVA evaluation index and traditional financial index have certain similarity , but superior to the traditional financial index notably .

与我国传统的业绩评价指标&财务指标相比，EVA能把企业的投资决策、业绩评价和奖金激励统一起来。

With our country 's traditional performance evaluation index - The financial index is compared ; EVA can appraise and encourage uniting with the bonus the investment decision , performance of enterprises .

本文选取了37家上市房地产开发企业的18个财务指标建立评价指标体系，对同一套数据分别采用判别分析法和Logistic回归模型进行估计。

The paper selects 18 financial indicators of 37 listed real estate companies to establish the evaluation index system , and uses the same set of data to estimate discriminant analysis model and Logistic regression model .

分析公司高德纳（Gartner）预计，采用大数据技术的公司将“在所有可测的财务指标上超过竞争者20%。”

Analyst firm Gartner predicts that enterprises adopting big data technologies will " outperform competitors by 20 percent in every available financial metric . "

经济增加值（EVA）不仅是能够较好评价价值创造水平的财务指标，而且是企业价值管理的有力工具。

Economic Value Added ( EVA ) is not only a financial indicators that be able to evaluate the level of value creation better , it is also a powerful enterprise value management tool .

影响IPOs上市定位的因素包括市场环境、发行价、财务指标、股票供求关系、可操纵性、成长性预期等几个方面。

Factors influencing on IPOs ′ pricing includes Market condition , issue price , financial ratios , stocks ′ supply and demand , maneuverability , growth anticipation and so on .

随后，本文利用因子分析法从初始财务指标中提取公共因子，将其引入Logistic回归分析模型之中，从而拟合出不同生命周期阶段企业的信用风险度量模型，并加以对比分析。

Then , using factor analysis method , this paper extract common factors from initial financial indicators and introduce them into the Logistic Regression Model in order to fit and compare corporate credit risk measurement models of different life cycle stages .

然后通过将所选的传统财务指标与EVA之间建立线性回归，发现EVA与所选的七个传统财务指标中的六个都具有显著的线性关系，但与总资产周转率之间不相关。

Next , made a establishing linear regression between traditional financial index and EVA . Found that EVA and selected six of seven traditional financial indicators have significant ground sex , but not related with total asset turnover .

通过进一步的研究，我们发现，跨行业重组和关联方重组显著地改善了企业的业绩，但是ST公司的重组没有改善企业的业绩，这和财务指标法的研究结论不一致。

With further analyze , we find that the restructuring of cross-industries and related parties improve their performance significantly , but the restructuring of ST companies do not as well , which is different from the conclusion of financial index method .

针对已有研究在企业融资效率评价方法的选取上，摒弃了传统的采用一些财务指标或对这些指标进行加权平均来评估的模式，采用了DEA研究方法。

Existing research in corporate finance for the efficiency evaluation method selected , abandoned the traditional use of some of the financial indicators or a weighted average of these indicators to assess the model , using DEA research methods .

最后选定6个财务指标为预警指标，应用LPM多元线性回归分析、Fisher线性判定分析和Logistic回归分析三种方法，分别建立三种预测财务危机的模型。

At last , three financial crisis prediction modes are set up with six financial indexes which are the most important financial indexes in Linear Probability Model , Fisher Linear Analysis Model and Logistic Analysis Model .

运用财务指标法的研究结果表明ST公司重组当年绩效并无明显改善，重组后第一年绩效明显上升，而随后两年则呈现下降态势。

The results obtained through financial indicator method show that the very year of restructuring did not see improved performance of ST corporate while the first year after restructuring did so . However , in the following two years the performance began to decline .

首先，对选取的财务指标进行显著性检验和多重共线性检验；其次，将筛选出的指标用于Logistic回归分析；最后，得到Logit模型并进行分割点确定。

First of all , to select the financial index significance test and multicollinearity test . Secondly , the index will be selected for Logistic regression analysis . Finally , we get Logit model and carry on the point of division determine .

在第二章中，本文运用CAMEL框架，分别从资本充足性、资产质量、收益状况、流动性以及现金流量五个方面对工商银行的财务指标进行横向和纵向的分析。

And then , in Chapter two , this thesis analyses the financial ratios of ICBC from horizontal and vertical trend using CAMEL model , in terms of capital adequacy , asset quality , earnings , liquidity and cash flow respectively .

应用AHP法建立了企业财务指标评价系统，求得各指标的综合权重，进而确定了企业财务评价的系统指数，从而更科学、系统地评价了企业的综合实力。

This paper proposes the use of AHP as aids in establishing a quota evaluation system of an enterprise 's finance and proceeding to get the relative importance of each quota and then the systematic index in order to evaluate an enterprise 's comprehensive capability more systematically and scientifically .

Z-Score模型是一个运用多变量思路建立的多元线性函数公式，即运用多种财务指标加权汇总产生的总判别分（即Z值）来综合分析、预测企业的财务危机。

" Z-Score " model , which is a plural liner function set by applying of changeable thought , it use various finance index signs to work out total discretion cent ( Z value ) to make the comprehensive analysis , predict the business enterprise of finance crisis .

随后通过构建一个两阶段的Holmstrom-Milgrom模型，分析了长期合约情况下、合约可重新谈判情况下以及引入非财务指标情况下，业绩评价体系对企业经理层技术创新行为的影响。

So we present a two-period Holmstrom-Milgrom model , discussing how performance measurement influences the manager 's behaviors on three conditions : optimal long-term contact , contact can be renegotiated and nonfinancial measurement is used .

三是财务指标和非财务指标的综合评价。

The integrated evaluation of financial measurement and non financial measurement .

航运企业财务指标体系研究

A Research on the Financial Evaluation Indexes System of Shipping Enterprises