摘要
选取我国物流上市公司中代表财务危机的4家ST公司和财务正常的16家非ST公司的14个基于现金流量的财务数据,运用因子分析法和逻辑回归方法对我国物流企业上市公司进行财务预警研究,为我国物流行业的健康、持续、快速发展提供保障。
Based on the cash flow, the paper analyzes 14 financial data collected from 4 logistic listed companies with special treatment (ST), which fall into financial crisis, and the other 16 ones without special treatment (non-ST), which have the normal financial performance. With the application of the factor analysis method and the logistic regression method it also studies the early warning of financial crisis to China's logistic enterprises with the view to providing security for the healthy, sustainable and rapid development of China's logistic industry.
出处
《西安建筑科技大学学报(社会科学版)》
2012年第5期37-41,共5页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
基金
陕西省教育厅项目"陕西省物流企业协同化运作模式及运作策略研究"(11JK0176)
关键词
物流上市公司
财务风险预警
现金流量
因子分析
LOGISTIC回归
Key words, logistic listed companies
the earlyysis
logistic regressionwarning of financial crisis
cash flow
factor anal