The study aims at exploring the impacts of backpropagation nervous network system and multivariate analysis on factors of structuring learning - oriented organization and probes into the executives ' behaviors , organizational culture , organized way to learn as well as the relationship between the establishment of the learning - oriented organization and management performance 摘要本研究目的在运用倒传递类神经网路模式和多变量分析之方法以探讨主管行? 、组织文化与组织学习方式对于建立学习型组织和经营绩效间之关系。
With the rapid development of the stock market in china , the listed companies grow in quantity and scale , the composition and operation of them getting better . compare the listed companies with the traditional enterprises or general companies , the listed companies have some advantages , such as better achievement , bigger scale , stronger financing ability and expanding ability , the listed companies have supreme vitality and developing potentialities in the modern market economy . more and more investors invest in stock market , not only the listed companies get deficient money , but also investors get earning from the investment . but , some listed companies plunge into financial distress because of some reason , their operating achievement decrease year after year , they were called " special treatment " companies because of abnormal financial position , maybe they would be faced with the danger of withdraw from the stock market . if the listed companies plunge into financial distress , not only the investors and creditors wo uld suffer for it , but also the validity of the resource distribution would be affected 上市公司陷入财务困境不仅会使投资者、债权人遭受损失,而且会影响整个社会资源配置的有效性。上市公司陷入财务困境不是突然发生的,而是一个渐进的过程,因此完全有可能在财务危机发生之前使用有效的方法预先发现。本文以制造业上市公司为研究对象,以上市公司是否因“财务状况异常”而被特别处理为界定其是否陷入财务困境的标志,运用单变量分析和多变量分析两种方法,采用涵盖上市公司财务状况各个方面的多个变量,利用各上市公司已经审计的财务报表中的财务数据,寻找尽可能准确的预测上市公司财务困境的变量和预测模型。
To confirm the three hypotheses in empirical study , this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study . depending on univariate tests , multivariate tests , audit quality differentiation analysis , logistic analysis before auditor changes and regression analysis after auditor changes , this article tests the three hypotheses one by one . finally , according to normative study and positive study about audit quality of listing company , it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system 为验证所提出的三个实证研究假设,本文选择中国股市1996年至1999年的所有上市公司及其主审事务所为研究样本,通过对审计质量的单变量和多变量年度分析、对审计质量级差的单变量和多变量分析,以及对审计师变更前的逻辑斯蒂分析和审计师变更后的多元回归分析,逐一验证了上述假设;最后,根据上市公司审计质量的规范分析和实证研究结果,在构建上市公司审计质量全面控制系统的基础上,提出了提升上市公司审计质量的具体措施。