我国上市公司财务困境预警指标的检验及选取

The testing and selection of warning indexes for the financial distress of listed companies

为使上市公司财务困境预警指标选取的更科学、合理,利用Kolmogorov-Smirnov检验、Q-Q概率图对初选的28个财务指标正态分布进行检验,确定了后续指标选取方法,即用Wilcoxon非参数检验法对财务指标均值差异进行检验,用Spearman双尾t检验进行非参数相关分析,选取通过显著性检验的、指标间Spearman系数较小的财务指标作为输入变量.

In order to make warning indexes of listed corporate financial distress more scientific and rational,the normalized distribution of the 28 choosed financial indexes was tested,using Kolmogorov-Smirnov test and Q-Q probability chart.It was found that the financial indexes was not accordant with normalized distribution as a whole,accordingly,a selection method of financial indexes was put forward,that is,using non-parametric Wilcoxon test for mean value difference of the financial indexes and using Spearman two-tailed t test for non-parametric correlation analysis of the financial indexes.Significant financial indexes with smaller Spearman coefficients were selected as input variables.