上市公司資產(chǎn)評(píng)估偏差的因子分析.pdf

1、河北農(nóng)業(yè)大學(xué)碩士學(xué)位論文上市公司資產(chǎn)評(píng)估偏差的因子分析姓名：李瀅申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師：趙邦宏20070610TheYactorAnalysisoftheDeviationofAsset6Appraiml缸listedcompaniesAulhorLiYingAdviser：professorZhaoBangHongspecialty：IndustryeconomicsThedeviationofassetsappr

2、aisalinthispaperisthedeviationofassetsappraisalincommonaswellastheappraisalincreatingratewhichjsthemajorstandarddeterminingtheassetsappraisalqualityandtheimportantfactorconstraintingthesustainabledevelopmentoftheindustry

3、Bec肌scthereisonlyafewyearsforthedevelopmentofassetsappraisalinChinaSesearchondeviationofassetsvaluationisn’tperfectthisa伍ectstheresultoftheassetsappraisalThereforehowtominishthedeviationofassetsappraisaleffectivelyhasalr

4、eadyrevisingtheattentionofpeopleabroadlyThispaperproposesamethodofresearchOnthemajorinfluencingfactorFactorAnalysisandPolynomialRq嬲ion，whichbasesontheexpatiationbythenumbersupontheco邛ehfivetheoryandstudyaccordingtothequa

5、ntitativemeansandqualitativemeansFirstlythispaperstressesitsmdyOnthedeviationthroughtheincreasingrate；thenthepaperanalysetheinfluencingfactorofthedeviationfTomthecornerofquantitativeNextthispaperlookbackthecalculatingres

6、ultoftheincreasingratefrom19922003andcountitin20042006，thenwegetaresultthattheappraisalincreasingratebecomeslessandlessLastlythispaperresearchtheincreasingrate丘鋤thecoFnerofqualitativewhichisalsothemostimportantcontentoft

7、hispaper：foronethin呂thispaperclassifiedthedataofforenamedthreeyearsandpickednetassetsscale，enterprisescaleintangibleassetsproportionfloatingassetsproportionfloatingassetsincrementratioandliabilitiesproportionSmto6indexes

8、，thencarvedupthemto3factorsbytheFactorAnalysisandformdedtheFactorAnalysisModel；secondly也epaperfoundedthePolynomialRegressionModelthsoughchoosingthe3factorsasindependentvariableandtheincreasingrateofassetsasdependentvaria

9、ble，inordertofoundtheirpracticalexplanationitiseonelusedthattheexplanationoffactor2isthebesLfactorlisminorandfactor3istheworsLKeywords：Theappraisalofenterprisesvalue；thedeviationofassetsappraisal；theIncreasingrateofasset