| 我国上市公司财务失败的预警模型分析 |
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| 引用本文： | 熊小莉,史锐,王娴静.我国上市公司财务失败的预警模型分析[J].安徽广播电视大学学报,2007(1):58-61,98. |
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| 作者姓名： | 熊小莉 史锐 王娴静 |
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| 作者单位： | 1. 徽商职业学院,合肥,230022;2. 安徽广播电视大学,合肥,230022;3. 合肥工业大学,合肥,230009 |
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| 摘 要： | 阐述了上市公司财务失败预警分析的研究意义;在对国内外财务预警模型进行分析的基础上,选用了logistic回归方法来建立我国上市公司财务失败的预警模型;最后结合实例对所建立的模型进行了检验,发现该模型有着较高的识别率,在一定程度上实现了对上市公司财务失败的预警作用.
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| 关 键 词： | 上市公司 财务失败 预警模型 logistic回归模型 |
| 文章编号： | 1008-6021（2007）01-0058-04 |
| 修稿时间： | 2006-11-30 |
Analysis of the Forewarning Model of Financial Failure for Chinese Listed Companies |
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| XIONG Xiao-li,SHI Rui,WANG Xian-jing.Analysis of the Forewarning Model of Financial Failure for Chinese Listed Companies[J].Journal of Anhui Television University,2007(1):58-61,98. |
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| Authors: | XIONG Xiao-li SHI Rui WANG Xian-jing |
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| Abstract: | In this paper,the great significance to study the forewarning model of financial failure for Chinese listed companies is first expounded.Then based on the introduction and appraisal of the domestic and foreign forewarning models,the logistic regression method is selected to build the model for listed companies in our country,and the real diagnosis analytic method is utilized to verify its effectiveness.It is proved that the model is good at recognition and can perform a forewarning function for listed companies' financial failure to a certain extent. |
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| Keywords: | listed company financial failure forewarning model logistic regression model |
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