基于熵权法的财务危机预警指标选择研究

Selection of Forecasting Alarm Index for Financial Distress Based on Entropy Method

合理选择财务指标是财务危机预警研究中的重要内容,用定性和定量相结合的方法进行选择是科学有效的方法之一。首先根据初选原则对财务指标进行了初步选择,然后提出了一种基于熵权的变量选择方法,对初选的财务指标进行定量筛选,进行实证研究,最终确定了应用于财务危机预警的财务指标。

It is important contents to select the financial index reasonable in researching of financial distress predicting. Method of qualitation combining quantitation is a scientific and efficient way. Firstly, we select the financial index initially according to the primary selection criteria and then we put for- ward the Entropy Method to scalp the primary selection variable. As a result, we confirm the financial index used in forecasting of financial distress.