摘 要
本论文提出了多元统计方法（因子分析法）在财务处理中的应用。在当前证券市场股权分置改革的关键时刻，对上市公司的财务状况进行评价研究具有非常重要的意义。通过对上市公司的财务指标进行分析,建立了上市公司财务状况的综合评价指标体系,并根据多元统计的因子分析法得出的因子分析模型对2007年深沪两市20家上市公司的财务状况进行了综合分析，在此基础上对上市公司综合得分进行排名，科学、合理地评价了财务状况，期望能为经营者也为投资者提供更准确的决策信息。
关键词：财务分析 因子分析 多元统计
Multiple Statistical’s applying in the Financial Processing
Abstract
This paper presents the multiple statistical methods’ application (factor analysis) in the financial processing. At present，the crucial moment of stock market share-trading reform, it’s important to evaluate study on the financial position of listed companies. Through analysising the listed company's financial targets and the establishment of a listed company's financial situation comprehensive evaluation index system, comprehensive analysising the 20 cities Shenzhen and Shanghai listed company's financial situation in 2007 in accordance with the factor analysis model which is draw from the factor analysis of multi-factor statistical analysis, evaluating the financial situation scientifically and rationally on the basis of this integrated scores of listed companies ranked, to expect to provide with more accurate information for the operators and investors.
Keywords: financial analysis factor analysis multiple statistical
