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基于SPSS17.0的上市公司财务报表分析问题描述：上市公司财务状况是上市公司经营状况的货币反映，也是评价上市公司股票质量的主要依据。因此，财务状况的分析是众多投资者关注的重点，掌握准确的上市公司的财务资料并进行科学合理的分析，关系到投资的合理规避和投资收益的有效保障。财务分析的对象是上市公司定期公布的财务报表，财务报表是公司营运和财务状况的定量描述，是公司经营状况的“晴雨表”。本文使用SPSS17.0对185家上市公司的年报财务数据进行了分析，进而对上市公司的财务状况进行判断。分析步骤：样本及指标选取本文从深证网站上收集了185家上市公司的年报数据，选取的变量指标如下：X1—股票代码；X2—股票简称；X3--总资产；X4--所有者权益合计包含少数股东权益；X5--净资产收益率(营业利润）；X6--资产收益率；X7-净利润率；X8--存货周转率；X9--应收账款周转率；X10--资产周转率。由于X3～X10这8个财务指标的单位不同，在进行数据处理前应对其进行标准化处理。图1变量设置图2新产生的变量图3原始数据1.相关性分析对以上八个指标进行相关性分析，本例选用Pearson进行分析，分析结果如下表。表1DescriptiveStatistics（描述性统计量）NMinimumMaximumMeanStd.Deviation总资产1852.14E83.07E103.2376E94.34176E9所有者权益合计包含少数股东权益185.009.65E91.3724E91.76482E9净资产收益率(营业利润）185-7.19.59.0051.60593资产收益率185-.34.18.0237.06670净利润率185-3.341.09.0024.37871存货周转率185-97.00371.6210.598836.56376应收账款周转率185.69574.9922.564458.72599资产周转率185.041.65.5574.25099ValidN(listwise)185表2Correlations（变量间相关系数矩阵）Zscore:总资产Zscore:所有者权益合计包含少数股东权益Zscore:净资产收益率(营业利润）Zscore:资产收益率Zscore:净利润率Zscore:存货周转率Zscore:应收账款周转率Zscore:资产周转率Zscore:总资产PearsonCorrelation1.777**.124.253**.118-.004.144.161*Sig.(2-tailed).000.094.001.109.953.050.029SumofSquaresandCross-products184.000143.04022.74946.46221.723-.80526.50929.622Covariance1.000.777.124.253.118-.004.144.161N185185185185185185185185Zscore:所有者权益合计包含少数股东权益PearsonCorrelation.777**1.134.254**.155*.053.011.054Sig.(2-tailed).000.069.000.035.473.885.461SumofSquaresandCross-products143.040184.00024.69946.78528.5239.7581.97810.028Covariance.7771.000.134.254.155.053.011.054N185185185185185185185185Zscore:净资产收益率(营业利润）PearsonCorrelation.124.1341.685**.677**.048.050.057Sig.(2-tailed).094.069.000.000.519.503.445SumofSquaresandCross-products22.74924.699184.000125.986124.6208.7859.12510.402Covariance.124.1341.000.685.677.048.050.057N185185185185185185185185Zscore:资产收益率PearsonCorrelation.253**.254**.685**1.758**.139.085.089Sig.(2-tailed).001.000.000.000.060.249.228SumofSquaresandCross-products46.46246.785125.986184.000139.54325.51015.67016.379Covariance.253.254.6851.000.758.139.085.089N185185185185185185185185Zscore:净利润率PearsonCorrelation.118.155*.677**.758**1.126.027.015Sig.(2-tailed).109.035.000.000.087.711.835SumofSquaresandCross-products21.72328.523124.620139.543184.00023.1925.0532.833Covariance.118.155.677.7581.000.126.027.015N185185185185185185185185Zscore:存货周转率PearsonCorrelation-.004.053.048.139.1261.008-.218**Sig.(2-tailed).953.473.519.060.087.911.003SumofSquaresandCross-products-.8059.7588.78525.51023.192184.0001.522-40.039Covariance-.004.053.048.139.1261.000.008-.218N185185185185185185185185Zscore:应收账款周转率PearsonCorrelation.144.011.050.085.027.0081-.035Sig.(2-tailed).050.885.503.249.711.911.634SumofSquaresandCross-products26.5091.9789.12515.6705.0531.522184.000-6.488Covariance.144.011.050.085.027.0081.000-.035N185185185185185185185185Zscore:资产周转率PearsonCorrelation.161*.054.057.089.015-.218**-.0351Sig.(2-tailed).029.461.445.228.835.003.634SumofSquaresandCross-products29.62210.02810.40216.3792.833-40.039-6.488184.000Covariance.161.054.057.089.015-.218-.0351.000N185185185185185185185185**.Correlationissignificantatthe0.01level(2-tailed).*.Correlationissignificantatthe0.05level(2-tailed).从表2中可以看出，以上8个财务指标之间具有较强的相关关系。在建立模型时采用因子分析进行降维处理。1.因子分析：1)选择KMOandBartlett'sTest输出因子初试得分和巴特利检验；2)因子抽取个数选择4，因为从因子贡献率上发现前4个总贡献为81.020%？？？？？？3)因子旋转采用最大正交化旋转；4)将因子得分以变量形式存储，因子得分采用回归计算法，并输出因子得分系数矩阵。经过以上步骤得到以下分析结果（省略部分结果）：表3KMOandBartlett'sTestKaiser-Meyer-OlkinMeasureofSamplingAdequacy..642Bartlett'sTestofSphericityApprox.Chi-Square508.677df28Sig..000表4Communalities（共度量表）InitialExtractionZscore:总资产1.000.898Zscore:所有者权益合计包含少数股东权益1.000.890Zscore:净资产收益率(营业利润）1.000.770Zscore:资产收益率1.000.836Zscore:净利润率1.000.825Zscore:存货周转率1.000.645Zscore:应收账款周转率1.000.985Zscore:资产周转率1.000.633ExtractionMethod:PrincipalComponentAnalysis.表5TotalVarianceExplained（主成分表）ComponentInitialEigenvaluesExtractionSumsofSquaredLoadingsRotationSumsofSquaredLoadingsTotal%ofVarianceCumulative%Total%ofVarianceCumulative%Total%ofVarianceCumulative%12.66833.35533.3552.66833.35533.3552.42930.36830.36821.60920.11553.4691.60920.11553.4691.80822.59652.96431.20615.07368.5421.20615.07368.5421.22915.36668.3304.99812.47881.020.99812.47881.0201.01512.69081.0205.7559.43590.4556.3354.18994.6447.2292.86697.5098.1992.491100.000ExtractionMethod:PrincipalComponentAnalysis.表6RotatedComponentMatrixa（旋转后的因子负荷矩阵）Component1234Zscore:总资产.090.932-.092.116Zscore:所有者权益合计包含少数股东权益.108.935.036-.049Zscore:净资产收益率(营业利润）.876.026-.040.026Zscore:资产收益率.893.190.022.045Zscore:净利润率.905.045.066-.015Zscore:存货周转率.127.082.784-.079Zscore:应收账款周转率.040.052.019.990Zscore:资产周转率.095.131-.773-.100ExtractionMethod:PrincipalComponentAnalysis.RotationMethod:VarimaxwithKaiserNormalization.a.Rotationconvergedin4iterations.表7ComponentScoreCoefficientMatrix（因子得分系数矩阵）Component1234Zscore:总资产-.060.524-.038.066Zscore:所有者权益合计包含少数股东权益-.053.539.070-.100Zscore:净资产收益率(营业利润）.377-.081-.059.007Zscore:资产收益率.364.015-.001.016Zscore:净利润率.385-.066.029-.037Zscore:存货周转率.024.074.643-.100Zscore:应收账款周转率-.009-.025-.002.978Zscore:资产周转率.052.037-.628-.093ExtractionMethod:Prin