投資人在選擇股票時最容易接觸到有關上市企業營運狀況的公開資料為財務報表，因此財務報表內所刊載的內容成為投資人的參考標的，然而投資人對於財務報表內的大量資料仍需要進一步整理與歸納(Induction)來做為決策的參考，因此資料歸納的技術仍然被重視，其中屬性導向歸納法(Attribute Oriented Induction, AOI)為該技術中重要且具有代表性的方法。在本研究中把財務報表上的資料依照其分類轉化為一種集合導向格式的多質屬性資料(Multi-Value Attributes)，而此種多質屬性資料在AOI上是無法處理，因此本研究將以能夠處理多質屬性的改良屬性導向歸納法(Modified Attribute Oriented Induction, MAOI)做為基礎，藉由修改MAOI演算法來破突MAOI演算上的使用限制，達成在相同產業不同企業間財務報資料上的整理與歸納的目的，取得同為股價上漲的企業在財務報表上的相同特徵，而此方法在本研究中稱為語法式的屬性導向歸納法(Syntax Attribute-Oriented-Induction Algorithm, SAOI)，在後續的實驗驗證中取2009~2010年紡織纖維業與金融業上市上櫃公司的股價與公開財務報表資料，經SAOI演算法歸納後取得了下列的結果：紡織纖維業應優先觀察觀察經營能力上的固定資產週轉率與總資產週轉率及獲利能力上的總資產報酬率和每股盈餘，觀察這四項財務績效指標表現和同業之間的比較結果，而金融業則是優先觀察經營能力上的固定資產週轉率與總資產週轉率以及獲利能力上的純益率、總資產報酬率、股東權益報酬率和每股盈餘。

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.

中文摘要 I
Abstract II
誌謝 III
目錄 IV
圖目錄 VI
表目錄 VII
1. 簡介 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 論文架構 4
2. 文獻探討 5
2.1 資料探勘與演繹法、統計方法的差異 5
2.2 資料探勘 6
2.3 AOI演算法 8
2.4 改良屬向導向歸納法 16
2.5 財務績效指標相關文獻探討 20
3. 語法式屬性導向歸納法 24
3.1 多值屬性資料的前置處理 24
3.1.1 計算門檻值與二進制值轉換 24
3.1.2 二進制值次數累加與排序 27
3.2 資料轉換後的化簡歸納 27
3.2.1 候選值的產生 27
3.2.2 化簡組合的支持個數定義 27
3.2.3 化簡組合的挑選 28
3.2.4 候選值中化簡變數數量的調整 28
3.2.5 SAOI演算的停止條件 29
4. 實作驗證 30
4.1 資料收集 30
4.2 資料前置處理 33
4.3 二進制值的加總與排序 38
4.4 資料轉換後的化簡歸納 41
5. 歸納結果與規則解讀 45
5.1 紡織纖維業的歸納規則解讀 48
5.2 金融業的歸納規則解讀 49
6. 結論與建議 50
6.1 研究結論 50
6.1.1 經營能力的特徵分析 50
6.1.2 獲利能力的特徵分析 52
6.2 研究貢獻 54
6.3 管理意涵 54
6.4 研究限制 55
6.5 建議 55
參考文獻 56
中文文獻 56
英文文獻 56
參考網站 59

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參考網站
1.E-STOCK發財網-全球華人互動理財社群http://www.e-stock.com.tw/
2.公開資訊觀測站http://mops.twse.com.tw/index.htm
3.台灣經濟新報（TEJ）http://www.tej.com.tw/twsite/
4.台灣證券交易所http://www.twse.com.tw/ch/index.php
5.證券櫃檯買賣中心http://www.otc.org.tw/ch/