摘要
文章通过对基础产业集团公司合并报表所反映的财务比率进行实证分析,建立logit数学模型,计算集团公司出现财务危机的概率。模型实例计算结果表明:流动资产、总资产与经营活动现金净流量、总资产、净利润、主营业务收入等三项指标对财务危机的发生有显著性的影响,有较好的预测效果。
Through an analysis of the financial rate as revealed in the report from basic industrial group corporations, this article sets up the logistic model, which helps calculate the probability of financial crisis in group corporations. Practical calculation results according to this model prove that the following three indices exert a prominent influence upon the emergence of financial crisis with positive prewarning effect, namely, the total capital of current assets, total capital of business net cash flow net and the net profit of major business income.
出处
《长沙理工大学学报（社会科学版）》
2004年第3期57-60,共4页
Journal of Changsha University of Science and Technology：Social Science
基金
财政部2003年重点会计科研课题<企业集团财务问题研究>(批准文号:2003KJB021)科研成果。
