摘要
对上市公司财务状况恶化进行预警分析 ,不仅是各界人士关注的焦点 ,也将对上市公司今后的发展具有重要的指导意义。文章将沪深两地证券市场的ST公司界定为财务状况恶化企业 ,在借鉴奥特曼多元Z值判定模型的基础上 ,采用主成分分析方法 ,利用上市公司公布的 2 0 0 1年中期财务报告数据 ,建立了一种新的预测企业财务状况恶化的预警模型 ,并进行实证检验。
Analysis of forewarning for badness of financial status of listed companies, which is not only focus to all of the economic fields, but also has important meaning to promote development of listed companies. According to conditions of the companies of special treatment, and rely on the foundation of the Altman Z model, in this paper, we have put forward the practicable model for to be foreseen badness of financial status of listed companies.
出处
《华东经济管理》
2002年第4期92-98,共7页
East China Economic Management
