| 我国上市公司资产重组绩效评价模型 |
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| 引用本文： | 尤建新,武小军,郭建新.我国上市公司资产重组绩效评价模型[J].同济大学学报(自然科学版),2005,33(6):828-832. |
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| 作者姓名： | 尤建新 武小军 郭建新 |
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| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
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| 摘 要： | 归纳并剖析了各种国内外资产重组绩效评价模型方法的优缺点，建立了基于改进的主成分分析方法的上市公司绩效评价模型．在分析数据的预处理中增加了每股收益的复权处理，消除了由于股本扩张而造成的公司利润被稀释的情况；通过将预处理后的历年财务数据一次性综合处理，解决了以往数据缺乏可比性的问题，更加突出了历年数据的相互联系，增强了数据分析结论的实际操作意义．
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| 关 键 词： | 上市公司 资产重组 绩效评价模型 |
| 文章编号： | 0253-374X(2005)06-0828-05 |
Capital Recombination Performance Evaluation Model on Chinese Listed Companies |
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| YOU Jian-xin,WU Xiao-jun,GUO Jian-xin.Capital Recombination Performance Evaluation Model on Chinese Listed Companies[J].Journal of Tongji University(Natural Science),2005,33(6):828-832. |
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| Authors: | YOU Jian-xin WU Xiao-jun GUO Jian-xin |
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| Abstract: | The paper reviewed all kinds of performance evaluation models for the capital recombination activities,analyzed their characteristics,and then built an improved model based on the principal component analysis.The new model adjusted earnings per share in the pretreatment of data to remove the influence on the income as a result of the increasing capital stock.Certainly the model resolved the problem of non-comparable data analysis and stressed relationship among data to strengthen the practical meaning of analytic results. |
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| Keywords: | listed companies the capital recombination performance evaluation model |
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