企业财务危机预警双基点距离比值法

The Method of Two Basic Point Distance Proportion about Early-warning of Enterprise Financial Crisis

本文介绍了国内外主要企业财务危机预警模型,对模型的空间几何意义进行解释。提出了企业财务危机预警双基点距离比值模型,该模型采用非线性方法对危机企业与非危机企业的财务指标集合进行分割。用112例样本实证,预警识别率达到92.8%。

The paper introduces the main earning-warning model of enterprise financial crisis of domestic and international, and explains the meaning of space geometry of model, opens out the innate character of the early-warning method. It suggests a model of two basic point distance proportion about enterprise financial crisis in early-warning. This model adopts nonlinear method to divide in financial index gather of crisis enterprise and non-crisis enterprise. With test of a hundred and twelve examples, it shows that the identification ratio reach 92.8% .