基于费歇判别的企业经营状况评价模型

摘要

以2009年的60家企业作为训练样本,构建了以每股收益、每股净资产、净资产收益率、每股现金流量为主的企业经营状况的指标体系,并通过SPSS软件建立了基于费歇判别的企业经营状况的评价模型.最后利用该模型对60个训练样本的经营状况进行了回判,并将2009年的40家企业作为验证样本对该模型的推广能力进行了检验.仿真结果表明,基于费歇判别的企业经营状况评价模型是一种较为有效的评价方法.%Indicator system of enterprises' business status is mainly made up of earnings per share, net assets per share, the yield of net assets and operating cash flow per share by using the training samples which is coming from 60 enterprises in 2009, and an evaluation model of enterprises's business status based on fisher discriminant is set up by SPSS software. Finally, the business status of 60 training samples is discriminated and the model's expansibility is verified by the validation samples of 40 enterprises in 2009. The simulation results show that the evaluation model based on fisher discriminant is a very effective method.