湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2014年
2期
107~118
,共null页
人本资本 财务指标 非财务指标 预警指标 制造业上市企业
人本資本 財務指標 非財務指標 預警指標 製造業上市企業
인본자본 재무지표 비재무지표 예경지표 제조업상시기업
humanism capital; financial indicators; non -financial indicators; early warning indicators; listed manufacturingcompanies
根据人本资本结构设计财务与非财务预警指标体系,并在财权与产权这两个相近的经济学范畴找到理论依据,在财权与产权两者交叉的领域找到财务与非财务预警指标融合的基础.基于因子分析法和漂移度的组合预测方法,利用中国国有或国有控股稍造业上市企业样本数据对构建人本资本财务与非财务预警指标体系进行可靠性和科学性分析,为今后预警指标体系设计提供一种模式.
根據人本資本結構設計財務與非財務預警指標體繫,併在財權與產權這兩箇相近的經濟學範疇找到理論依據,在財權與產權兩者交扠的領域找到財務與非財務預警指標融閤的基礎.基于因子分析法和漂移度的組閤預測方法,利用中國國有或國有控股稍造業上市企業樣本數據對構建人本資本財務與非財務預警指標體繫進行可靠性和科學性分析,為今後預警指標體繫設計提供一種模式.
근거인본자본결구설계재무여비재무예경지표체계,병재재권여산권저량개상근적경제학범주조도이론의거,재재권여산권량자교차적영역조도재무여비재무예경지표융합적기출.기우인자분석법화표이도적조합예측방법,이용중국국유혹국유공고초조업상시기업양본수거대구건인본자본재무여비재무예경지표체계진행가고성화과학성분석,위금후예경지표체계설계제공일충모식.
This paper intends to design financial and non -financial early warning indicators system according to humanism capital structure, as well as finding a theoretical basis from the two similar economic fields - financial right and property right and searching for the integration basis of financial and non financial early warning indicators in the interdisciplinary field of property right and financial right. Based on the combination of forecasting model of factor analysis and drift, this pa- per employs the data of the listed state - owned or state - controlled manufacturing enterprises to conduct the reliability analysis and scientific analysis of the humanism capital financial and non - financial early warning indicators system for the purpose of providing a model for future design of early warning indicators system.
