This article precisely embarked from this angle , used multi - dimensional statistical analysis methods to company ' s comprehensive financial condition to the sample has been carried on , comprehensive appraises , and confirmed the relation by means of the statistical analysis methods between sample company ' s comprehensive financial condition and company share returns ratio relations 本文正是从这一角度出发,利用多元统计分析方法对样本上市公司的财务状况进行了全面、综合地评价,并实证了样本公司的综合财务状况与公司股票收益率、综合财务状况与公司股票收益风险之间的关系。