Аннотация:In factor variance analysis, the index values of the reporting period and the base period usually appear in the following five situations: the reporting period and the base period are both positive; the reporting period is positive, and the base period is negative; the reporting period is negative, and the base period is positive; Both the reporting period and the base period are negative, and the negative numerator is less than the negative denominator; the negative numerator is greater than the negative denominator. In the first case, the problem has been solved; the latter four cases have not been paid attention to by scholars. In the last four situations encountered in factor variance analysis, we call it indicator anomalies. Based on the factor analysis "index logarithmic ratio" method, we try to use the variation range (variation difference/base period number) logarithmic ratio method to solve. In order to show the reality of the research, we use the ZXGS financial data indicators as the blueprint, use the case method to study the financial analysis of abnormal indicators, and carry out the event analysis procedure anatomy based on the new method of factor analysis and variance analysis. Through the study of these several situations, we hope that the exponential logarithmic ratio method of factor analysis and difference analysis will be more pertinent, complete, adaptable, and scientific, and can be correctly applied in a wide range of social practices.
