摘要
本文通过对中外学者提出的不同财务困境判别模型在中国上市公司数据适用性的比照研究,证实了在现阶段中国某些上市公司存在不同程度数据失真的情况下,此类模型在预测中的准确性及超前性。同时对财务困境判别模型在中国实际应用中应该注意的问题提出了讨论及思考。
The objective of the article is to research the effects of both Chinese and western discriminate model with financial statement of companies incorporated in Shenzhen and Shanghai. Under current economic and accounting environment in China, the discriminate model could successfully forecast the corporate failure, even under false information.
关键词
企业困境
上市公司
数据失真
多元Z值判别模型
Corporate failure
Incorporation
False data
Multivariate Z-value discriminate model
