財政資訊中心提供全國去識別化之報稅相關資訊給需求單位申請，本研究申請全國近五年之報稅資料為研究資料來源，並運用統計軟體(R)進行資料前置處理。針對處理後之資料探討二十九項重要財務指標，如毛利率、費用率等；並且依十八行業、不同營業收入淨額區間、會計師簽證等分類方式，來統計分析近五年之財務比率。 綜合不同分類方式之財務比率分析後，發現研究費比率排名前三名皆為科學技術業、資訊傳播業、製造業；淨利率排名前三名皆為金融保險業、不動產業、用水汙染業。此外本研究多探討流動比率、速動比率，可以分析企業之償債能力。最後藉由皮爾森相關係數矩陣找出財務比率間之關聯性，發現營業收入淨額變動率與薪資收入比、租金費比率等皆呈現高度正相關。供各行業之企業主管參考。 Financial Information Agency provides national tax related information of de-identification to demand unit for applying. The study applies for nearly five years of national tax information for the study sources and use statistical software R to run data preprocessing. Exploring twenty-nine important financial indicators pointing to processed data, for instances, gross margin, cost rate and so on. Also collecting statistics and analyzing nearly five years financial rate according to eighteen industry, accountant Visa, different net sales range and other classification methods. After synthesizing different classification methods of financial rate analysis, we find that the top three of research fee rate are all science and technology industry, information communication industry and manufacturing industry. And the top three of profit margin are all finance and insurance industry, real estate industry and water pollution industry. In addition, this research almost discuss flow ratio, speed ratio and analyzing the debt-paying ability of the enterprise. At last, we find out the correlation between financial ratios by Pearson correlation coefficient matrix. Also we find net sales change rate, payroll ratio and rental rate are all highly positive correlation. Consequently, the research can present to all industry executives for reference.
