上市公司财务业绩影响因素的选择——以遗传算法为视角

影响上市公司财务业绩的潜在因素很多,既有公司自身因素(主要是财务报表信息),又有宏观经济因素和行业因素.如何使用一种科学的变量选择方法,筛选出影响财务业绩的主要变量进行财务业绩预测是我们需要研究的问题.遗传算法可以将变量选择转换成一个求最优解的过程,据各自变量对因变量(财务业绩)的预测能力来决定变量的取舍,有利于提高财务业绩的预测精度.

Ratio Selection for Financial Performance Forecast of Listed Companies:Based on the Genetic Algorithms

The selection of inputs is important in the research of financial performance forecast models. There are many factors that may influence financial performance of listed companies including financial statements ratios and macro economics variables. How to pick out facors that have a signicant effect on the financial performance is the issue we focus on. In this paper,we change the ratio selection problem to an optimization process,and propose a new method of ratio selection for financial performance forecast...