摘要
国外公司财务困境预测研究在证券投资、信用风险管理、审计决策和公司财务管理中开始扮演越来越重要的角色。本文概述了国外公司财务困境预测模型的研究进展情况;基于建模主要环节和实证研究结果,系统地分析了其中关键问题的研究进展;依据该研究应用工程化的趋势,提出了需要进一步研究解决的问题。
Financial distress predicting has played more important role in securities investment, credit risk management, auditors' decision-making and corporate financial management overseas than ever before. This paper elaborates the progresses of financial distress predicting modeling researches. On new evidence in positive researches, the progressing of essential procedures researches is analyzed systematically. Under the engineering tendency of applications in this area, the problems needed to be further researches are also put foreword.
出处
《预测》
CSSCI
2004年第6期15-20,共6页
Forecasting
基金
国家自然科学基金资助项目(70031020)
关键词
公司财务困境预测
建模
corporate financial distress prediction
modeling
