【正文】 本研究的意義適用于廣大的觀眾誰感興趣的基本財務(wù)報表分析及市值估值。未來重新搜索將解決此限制。有效市場假說會導(dǎo)致我們相信，有多年間變化大上的屬性是在預(yù)測市值重要。這個屬性被選為目標(biāo)的原因是價格+分紅對一個商業(yè)公司的市值有很大影響。然后將數(shù)據(jù)進(jìn)行過濾，包括只有從 GBR 公司在數(shù)據(jù)集中被選中，以避免從當(dāng)?shù)氐淖兓?，如貨幣匯率產(chǎn)生的異常從 2022 年到 2022 年的數(shù)據(jù)。研究還應(yīng)用了信息技術(shù)的方法來財務(wù)困境預(yù)測。這種方法確定了可以用來預(yù)測上述企業(yè)中具有較高的書的市場價值平均回報特定比例。與此相反的有效市場假說，適應(yīng)性市場假說指出，市場發(fā)展的基礎(chǔ)上競爭，自然選擇和適應(yīng)。確定從基本的財務(wù)報表分析的屬性是在預(yù)測股票的表現(xiàn)難能可貴的是在任何投資策略的關(guān)鍵一步。這項研究的意義是用人財務(wù)報表分析時，適用于市值和商業(yè)企業(yè)的財務(wù)評估，提高決策過程的可能性。所提出的研究問題是“多少變化之間的年發(fā)生？ ”我們假設(shè)的變化量，可能在決策過程中采用的財務(wù)報表的屬性比小一半的數(shù)量。s” which is puted as the price + dividends. The reason this attribute was chosen as the target is price + dividends have a large effect on the market cap of a business firm. The datasets contained a minimum of 676 records and a maximum of 1129 records with an average of 877 records. The reason for the differences was an increase in publically traded panies during the range of years (20222022). 243. CONCLUSIONS AND FUTURE DIRECTIONS Determining which attributes from financial statement analysis for predicting the direction of market capitalization is a daunting task. The efficient market hypothesis would lead us to believe that there is a large variation between years on which attributes are important in predicting market capitalization. We have demonstrated that the variation between years is smaller than half the total number of financial statement attributes available for determining future market capitalization. In fact, there was a variation of less than 9%. This study is limited by the amount of attributes applied to this task. Future re search will address this limitation. Additionally, the dataset employed in this study was limited to a single country in an established market. Future research will employ both additional countries as well as emerging markets in order to draw conclusions between established versus emerging markets as well as between countries in the same category. Finally, this study was limited by the number of years incorporated into the datasets which will be addressed in extensions to this work. The implications of this research apply to a broad audience who are interested in fundamental financial statement analysis and market capitalization valuation. 25文獻(xiàn)翻譯應(yīng)用信息技術(shù)，以財務(wù)報表分析的市值預(yù)測摘要確定哪些屬性可以用于預(yù)測一個商業(yè)公司的市值是可以從會計及財務(wù)與信息技術(shù)的交叉研究中受益的原則一項艱巨的任務(wù)。18參考文獻(xiàn)[1] [J]. 企業(yè)研究 ,2022(12).[2] [J]. 企業(yè)導(dǎo)報,2022(08).[3] [J]. 國際商務(wù)財會 ,2022(07).[4] [J]. 全國商情 ,2022(01).[5] [J]. 商業(yè),2022(01). [6] [J]. 時代金融,2022(04).[7] [N]. 滄州師范校報,2022(09). [8] [J]. 中國外資,2022(10).[9] [J]. 財會月刊 ,2022(07).[10] 兼談財務(wù)報表數(shù)字的可信度[D].[11][J]. 當(dāng)代經(jīng)濟(jì),2022(08).[12]陳環(huán)新. 探析現(xiàn)代企業(yè)財務(wù)報表分析運(yùn)用問題. [D].[13][J]. 商業(yè)會計 ,2022(3).[14][J]. 正知正行,2022(12).[15] Shawn use of financial statements for decision making by small Firms [J], 2022(09).[16] of DefenseMoving Toward Financial Statement Auditability: Will It Happen[J], 2022(09).[17] Hayden Wimmer,Roy Information Technology to Financial Statement Analysis for Market Capitalization Prediction[J],2022(02). [18]中國上市公司資訊網(wǎng) . 19附錄一資產(chǎn)負(fù)債表表編制單位：萬科企業(yè)股份有限公司 2022 年 12 月 31 日 單位：元 幣種：人民幣資產(chǎn) 2022年12月31日 2022年12月31日 負(fù)債及所有者權(quán)益 2022年12月31日 2022年12月31日流動資產(chǎn) 流動負(fù)債貨幣資金 1 44,365,409, 52,291,542, 短期借款 17 5,102,514, 9,932,400,應(yīng)收賬款 2 3,078,969, 1,886,548, 交易性金融負(fù)債 18 11,686, 25,761,預(yù)付款項 3 28,653,665, 33,373,611, 應(yīng)付票據(jù) 19 14,783,899, 4,977,131,其他應(yīng)收款 4 34,815,317, 20,057,921, 應(yīng)付賬款 20 63,958,459, 44,860,995,存貨 5 331,133,223, 255,164,112, 預(yù)收款項 21 155,518,071, 131,023,977,流動資產(chǎn)合計 442,046,585, 362,773,737, 應(yīng)付職工薪酬 22 2,451,674, 2,177,748,非流動資產(chǎn) 應(yīng)交稅費(fèi) 23 4,578,205, 4,515,588,可供出售金融資產(chǎn) 6 2,466,185, 4,763, 應(yīng)付利息 24 291,243, 649,687,長期股權(quán)投資 7 10,637,485, 7,040,306, 其他應(yīng)付款 25 54,704,285, 36,045,315,投資性房地產(chǎn) 8 11,710,476, 2,375,228, 一年內(nèi)到期的非流動資產(chǎn) 26 27,521,791, 25,624,959,固定資產(chǎn) 9 2,129,767, 1,612,257, 流動負(fù)債合計 328,921,832, 259,833,566,在建工程 10 913,666, 1,051,118, 非流動負(fù)債： 無形資產(chǎn) 11 430,074, 426,846, 長期借款 27 36,683,128, 36,036,070,商譽(yù) 12 201,689, 201,689, 應(yīng)付債券 28 7,398,391, 長期待攤費(fèi)用 13 63,510, 42,316, 預(yù)計負(fù)債 29 46,876, 44,292,遞延所得稅資產(chǎn) 14 3,525,262, 3,054,857, 其他非流動負(fù)債 30 42,955, 15,677,其他非流動資產(chǎn) 15 5,080,619, 218,492, 遞延所得稅負(fù)債 14 672,715, 733,812,非流動資產(chǎn)合計 37,158,738, 16,027,877, 非流動負(fù)債合計 44,844,067, 36,829,853,負(fù)債合計 373,765,900, 296,663,420,所有者權(quán)益股本 31 11,014,968, 10,995,553,資本公積 32 8,532,222, 8,683,860,盈余公積 33 20,135,409, 17,017,051,未分配利潤 34 36,706,888, 26,688,098,外幣報表折算差額 506,492, 440,990,歸屬于母公司所有者權(quán)益合計 76,895,983, 63,825,553,少數(shù)股東權(quán)益 28,543,440, 18,312,641,所有者權(quán)益合計 105,439,423, 82,138,194,資產(chǎn)總計 479,205,323, 378,801,615, 負(fù)債及所有者權(quán)益總計 479,205,323, 378,801,615,20外文文獻(xiàn)Applying Information Technology to Financial Statement Analysis for Market Capitalization Prediction Hayden Wimmer, Roy Rada ABSTRACT Determining which attributes may be employed for predicting the market capitalization of a business firm is a challenging task which may benefit from research intersecting principles of accounting and finance with information technology. In our approach, information technology in the form of decision trees and geic algorithms is applied to fundamental financial statement data in order to support the decision making process for predicting the direction of the value of a pany with value defined as the market capitalization. The decision process differs from year to year。持有貨幣資金 億元，較 2022 年中期時增加 億元 [3]。利潤率降低的背后，既有 2022 年下半年市場低谷時短期因素，也有行業(yè)長期因素的影響。表 44指標(biāo) 營業(yè)利潤率 銷售凈利率 總資產(chǎn)報酬率 凈資產(chǎn)收益率本年利率 上年利率 其次從資產(chǎn)投入的角度看，總資產(chǎn)報酬率為 ，比上年下降 ，凈利潤資產(chǎn)收益率為 ，與上年相持平，可見公司的盈利能力呈現(xiàn)大幅度下降趨勢，結(jié)合公司財務(wù)報表來看，可以看出導(dǎo)致盈利能力下降的主要原因是由于營業(yè)外收入大幅度下滑和營業(yè)成本的上升所導(dǎo)致的。 企業(yè)投資報酬與獲利能力分析投資報酬是反映企業(yè)投入資金賺取的利潤，是投資者最重視的指標(biāo)。表 43指標(biāo) 存貨周轉(zhuǎn)率 應(yīng)收賬款周轉(zhuǎn)率 流動資產(chǎn)周轉(zhuǎn)率 總資產(chǎn)周轉(zhuǎn)率本年比率 上年比率 萬科公司本年存貨周轉(zhuǎn)率為 次，與上年同期相比周轉(zhuǎn)次數(shù)大幅度提高 次，結(jié)合財務(wù)報表可以看出，主要原因是本期期末存貨減少的原因。與上年相比，資產(chǎn)負(fù)債率降低 %，15產(chǎn)權(quán)比率下降 ，利息保障倍數(shù)下降 ，現(xiàn)金流量債務(wù)比下降 ，說明公司整體的財務(wù)風(fēng)險增大，長期償