我国农业上市公司财务困境预测的实证研究

Empirical Study on the Prediction of Financial Distress of Agriculture Listed Companies in China

文章以我国农业上市公司为研究对象,选取了13家处于财务困境的公司和20家财务正常的财务公司为样本,采用了单变量和多变量的判定分析方法,运用适合农业企业的财务预警模型进行实证研究,并且探索出如何采用适当的方法对农业上市公司财务困境进行正确的预测,最后作出评价并得出结论。

Based on the domestic agriculture listed companies, the paper chooses 13 companies that are in financial distress and 20 companics that have normal finance, It uses the single-variable and the multl-variable determination analysis method, through analyzing the cause of companies financial distress, using financial early-warning model that are suitable to agricultural enterprise to do empirical researches, and exploring how to forecast the agriculture listed companies＇ financial distress properly , thus makes evaluation and draws a conclusion at the end.