摘要
以往的企业破产预测大都单纯以企业财务比率为解释变量进行模型估计。本文尝试分析近20年来国内外在引进非财务变量进行企业破产预测方面的一些创新及其发展趋势,供我国学者借鉴。
Most of prior research has been concerned with the establishment of corporate failure prediction models based on only financial ratios. This paper reviews some innovations and development trend in predict methodology with non-financial variables over the past two decades so as to provide some reference for our researchers.
出处
《科技和产业》
2005年第10期31-34,共4页
Science Technology and Industry
关键词
非财务变量
企业破产预测
Non-financial
Corporate Failure Prediction
