摘要
财务困境预测已成为国内外广泛关注的研究领域。财务困境预测方法主要包括多元线性判别法、逻辑回归法等参数方法以及神经网络等非参数方法,本文对各主要方法的优劣进行了评价,阐述了逻辑回归模型在财务困境预测领域的应用现状,并应用Logistic模型对我国上市公司进行了分类预测,在T-2年上取得了较好的预测精度。
Corporate Financial Distress Prediction attracts a lot of people＇ s attention. The article summarized the main models in predicting financial distress which are Univariate Analysis, Multiple Discriminant Analysis, Logistic Regression, Neural Network, and so on. And features of different methods are discussed later. Then Logistic model is discussed in details. Finally, Logistic is applied to classify Chinese listed companies into ST and non ST groups. A good performance is received in year T- 2.
出处
《中国管理信息化》
2009年第15期124-126,共3页
China Management Informationization
关键词
财务困境
预测
逻辑回归
Financial Distress
Prediction
Logistic Regression
