两种三因素总量指标指数体系的分析

发布时间：2018-10-13 13:53

【摘要】：传统的三因素总量指数体系的建立是以质报数基为原则，即计算质量指标指数时，把相应的数量指标作为同度量因素固定在报告期；计算数量指标指数时，把相应的质量指标作为同度量因素固定在基期，其缺陷是不能反映真实情况，为此，应把凡是同度量因素的指标，，不论是质量指标还是数量指标，都把它们固定在基期。新的方法有三点优势和创新：１）消除了同度量因素从基期到报告期的变动对指数的影响；２）加强了指数体系的因素分析法深度；３）证明了三因素共变影响指数客观存在。
[Abstract]:The traditional three-factor aggregate index system is based on the principle of qualitative reporting index, that is, when calculating the quality index, the corresponding quantitative index is fixed as the same measure factor in the reporting period, and the quantitative index is calculated. If the corresponding quality index is fixed in the base period as the same measure factor, its defect is that it can not reflect the real situation. Therefore, we should fix every index of the same measure factor, whether the quality index or the quantity index, in the base period. The new method has three advantages and innovations: 1) eliminating the influence of the change of the same measure factors from the base period to the reporting period on the index; 2) strengthening the depth of the factor analysis method of the index system; 3) proving the objective existence of the three factors covariant influence index.
【作者单位】：湖南女子大学财务处!湖南长沙410000 湖南女子大学财务处!湖南长沙410000
【分类号】：F222;C813

【共引文献】