企业财务危机预测模型研究综述

A Survey of Enterprise Financial Crisis Prediction Model

有效的企业财务危机预测,可改善企业经营管理。单变量预测模型是利用单一财务比率指标预测财务失败,而多变量预测模型则注重多个财务比率指标的综合,如线性概率模型、线性辩识模型、Logit模型。从发展的眼光看,多变量预测模型有更大的发展和应用空间。

The effective prediction of enterprise financial crisis could improve enterprise operation and management. The single variable prediction model predicts the financial failure by means of unified financial rate, while multi-variable prediction model stresses on the comprehension of multi-financial rate, such as linear probability model, linear identification model, Logit model. From the viewpoint of development, multi-variable prediction model has greater and more space for development.