房室模型(Compartment Model)在权益变动分析中的应用

本文将负债和业主权益看成是房室模型中的两间房室,将负债与业主权益的变动问题转化为房室模型的求解问题,并以会计理论与经济学理论为依据,设定假设,使两房室模型中的6个参数求解成为可能,从而发现了权益的时间分布规律。最后本文利用一家上市公司会计报表的历史数据,验证了对权益变动建立房室模型进行求解及预测的可行性。

The Application of Compartment Model to the Study of Analyzing Equities' Alteration

This paper regards the liabilities and the owners'equities as two different compartments of Compartment Model,and converts the problem of equities'alteration to the problem of solving the two-compartment model.Based on the theories in accounting and economics,the author puts forward a serial of assumptions,which makes it possible to solve the two-compartment model with six parameters,and finds the distribution law of equities'alteration as a result.At last,the historical data of a public company's financial statements are illustrated to prove the feasibility of prediction by using Compartment Model.