用功效系数法对船舶行业上市公司进行财务预警

On financial pre-warning model with efficiency coefficient method for the listed companies of shipbuilding industry

以船舶行业上市公司的2003年和2004年年报为资料,运用功效系数法,构建出适用于船舶行业上市公司的财务预警模型,并就该模型对船舶行业上市公司2003年和2004年财务状况分别进行了预警结果分析。

In terms of the annual reports in 2003 and 2004 of the listed companies of shipbuilding industry, this paper proposes an early warning model of financial affairs based on the efficiency coefficient method, and uses it to analyze the prewarning results in 2003 of the listed companies of shipbuilding industry and 2004 financial situation respectively.