序言
隨著經濟多年來快速的成長，我國企業的規模日益宏大，企業的環境也日趨龐雜，對於管理技術的需求更是與日俱增，其中尤以如何瞭解企業財務狀況和經營績效為首要課題之一。
欲瞭解一個企業的財務狀況和經營績效，有賴於人們對財務報表的分析。近年來，歐美各國由於統計數量方法的應用，已使財務報表的分析技巧向前踏進一大步。本研究即應用統計數量方法中之因素分析法和區別分析法來分析我國股票上市企業財務資料，目的就在於瞭解我國股票上市企業的財務特性，並建立區別模式用以區分優良與不優良企業，以作為管理者，投資者決策之參考。
本研究共分六章。第一章說明研究之動機、目的，研究方法和研究範圍。第二章說明企業財務特性之定義及分析方法。第三章簡介因素分析。第四章簡介多變數分析及區別分析，第五章從事我國股票上市企業財務資料之實證研究．第六章敘述實證研究之結果，並提出建議。

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