摘要
对上市公司财务预警模型的建立方法进行探讨。从年报数据中选取适合的财务指标,以60家上市公司的财务数据为样本,计算原始数据,给出基于因子分析和判别分析的财务预警模型,并进行实证分析。
This paper regards forecasting model of financial crisis for comprehensive listed compa - hies as its research ob- jects and explores the establishing methods of the model. The paper makes an empirical analysis on appropriate financial in- dicators chosen from annual reports. Thus forecasting model of financial crisis is constructed according to factor analysis and discriminant analysis based on the results obtained from calculating the original accounting data selected from 60 listed companies.
出处
《科技管理研究》
北大核心
2011年第24期207-208,212,共3页
Science and Technology Management Research
基金
北京市属高等学校人才强教计划资助项目(PHR201008230
PHR201007145)
关键词
上市公司
财务预警
判别分析
listed company
early warning system of financial crises
discriminant analysis
