摘要
选取了2003-2006年上海、深圳交易所A股市场制造业90家财务危机公司和90家所配对的正常公司为样本。选取了能够体现公司四方面业绩的8个指标,通过因子分析和判别分析,建立企业财务预警模型来对公司情况进行预测。预测精度达到83%,所建立的模型具有较好的预测效果。
This paper selects 90 financial crisis companies and 90 normal companies as its research sample in manufacturing industry from Shanghai and Shenzhen Stock Exchange A share market in 2003-2006. At the same time,8 indicators which reflect 4 aspects of financial performance has been selected. Through factor analysis and discriminant analysis, a corporate financial early warning model will be established to predict the situation on the company. The forecast accuracy reaches to 83%,it means the model＇ s prediction effect is good.
出处
《价值工程》
2008年第9期142-144,共3页
Value Engineering
关键词
财务危机
因子分析
判别分析
financial crisis
factor analysis
discriminant analysis
