我国煤炭企业兼并重组定价及财务风险研究

发布时间：2018-08-04 17:32

【摘要】：提出了三种新的具有坐标无关性的一重一元线性回归方法，分别是：主成分一元线性回归法、基于极/最小轴对称包络域的稀疏数据一元线性回归方法和基于转动惯量的一元线性回归方法，用仿真实验证明了各方法相对于现有方法的优势。提出了两种新的具有坐标无关性的一重二元线性回归方法：主成分二元线性回归法和基于极/最小轴对称包络集的二元线性回归方法，为包络集法设计了快速算法，用仿真实验证明了各方法的优势。提出了一种新的具有坐标无关性的一重多元线性回归方法——基于降维超平面的主成分多元回归方法。提出了评价煤炭企业并购融资财务风险的W-指数，，并用三种方法进行回归分析确定了W-指数的参数。研究了煤炭上市公司报表中主营业务收入与固定资产及非固定资产账面价值之间的单变量相关和多变量混合相关关系，用多种一元线性、一元非线性、二元线性回归方法给出了变量间的相关函数式。
[Abstract]:Three new univariate linear regression methods with coordinate independence are proposed, which are the principal component linear regression method. The sparse data linear regression method based on polar / minimum axisymmetric envelope domain and the single variable linear regression method based on moment of inertia are proved to be superior to the existing methods by simulation experiments. Two new binary linear regression methods with coordinate independence are proposed: principal component binary linear regression and binary linear regression based on polar / minimal axisymmetric envelope set. A fast algorithm is designed for the envelope set method. The advantages of each method are proved by simulation experiments. In this paper, a new multiple multivariate linear regression method with coordinate independence is proposed, which is based on reduced dimension hyperplane. This paper puts forward a W- index to evaluate the financial risk of M & A financing of coal enterprises, and uses three methods to make regression analysis to determine the parameters of W- index. The univariate correlation and multivariate mixed correlation between the main business income and the book value of fixed assets and non-fixed assets in the statements of coal listed companies are studied. The correlation function between variables is given by binary linear regression method.
【学位授予单位】：中国矿业大学（北京）
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F271;F406.72;F426.21

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