我国上市公司财务风险预警的实证分析——以陕西省上市公司为例

Empirical analysis of financial risk early-warning for listed companies in China

建立上市公司的财务风险预警系统,在公司面临财务风险的时候发出预警信号,对其各利益相关者主体来说都具有极其重要性的意义。本文在借鉴阿尔曼(Altman)的多元Z值判定模型的基础上,以陕西省部分上市公司为样本,对其财务风险进行了实证检验。

It＇s important for the stockholders to establish a financial risk early- warning system, for it can send a dangerous signal when a company faces financial risk. On the base of Altaman ＇ s plural Z- score model, we select parts of samples of the listed companies of Shaanxi to test their financial risk.