| Summary: | 碩士 === 國立屏東商業技術學院 === 企業電子化研究所 === 99 === The financial statement is the most public financial information for the investors. However, investors still need to arrange and summarize the massive data in the financial statement in order to use it as reference for decision making, hence, data induction technique is thus highly valued, and among them, Attributed Oriented Induction (AOI) method is one of the important and representative methods. In this research, the data in the financial statement is, according to its classification, transformed into multi attributes of set oriented format, however, such multi attributes cannot be processed in AOI, hence, in this study, improved AOI induction method that can process multi attributes data is going to be used as basis, then through the modification of Modified Attribute Oriented Induction (MAOI) algorithm, the utilization limitation of MAOI algorithm is then broken through, and the summarization and induction objective of financial statement among different enterprises in the same industry can then be achieved, that is, the same f pattern in the financial statement for the enterprises with same stock price rising trend can then be obtained, and this method, in this study, it then called syntax type attribute oriented induction. In the subsequent experimental verification, we have used, in the period of 2009~2010, the stock price and announced financial statement data for enterprises with stocks listed in regular stock market and OTC (over-the-counter) stock market in the textile industry and financial industry, then through the induction of SAOI algorithm, we can obtain the following results: For the textile industry, the fixed asset turnover and total asset turnover in the business operation efficiency as well as return on total asset and earning per share in the profit ability should be observed first. In other words, the performance of these four financial performance indexes should be observed first and compared to the competitors in the same industry. However, for the financial industry, the fixed asset turnover and total asset turnover in the business operation efficiency as well as the profit margin, return on total asset, return of equity and earning per share in the profit ability should be observed first.
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