我国上市公司财务困境预测模型分析——基于我国A股上市公司研究

An Analysis on Model Predicting Financial Distress of Our Listed Companies-Based on Research on A-share Listed Companies

基于我国A股市场上市的ST公司和相对应的非ST公司,用Logistic回归的进入法和逐步法对上市公司财务困境预测模型进行了比较分析,得出结论:无论是模型的有效性,还是模型的判断准确率方面,Logistic回归的进入法均优于逐步法。

Based on the contrast between listed ST company of A-share market and its counterpart-non-ST company in our country, this paper contrasts and analyzes the Model Predicting Financial Distress of listed companies by enter and stepwise methods of Logistic Regression and draws a conclusion that, no matter efficiency or accuracy in judgment, the enter method of Logistic Regression is better than stepwise method of it.