摘 要
本論文提出了多元統計方法（因子分析法）在財務處理中的應用。在當前證券市場股權分置改革的關鍵時刻，對上市公司的財務狀況進行評價研究具有非常重要的意義。通過對上市公司的財務指標進行分析,建立了上市公司財務狀況的綜合評價指標體系,并根據多元統計的因子分析法得出的因子分析模型對2007年深滬兩市20家上市公司的財務狀況進行了綜合分析，在此基礎上對上市公司綜合得分進行排名，科學、合理地評價了財務狀況，期望能為經營者也為投資者提供更準確的決策信息。
關鍵詞：財務分析 因子分析 多元統計
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 eva luate 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 eva luation 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, eva luating 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
