摘要
以财务管理理论和企业预警理论为基础,采用GA-SVM方法建立上市公司财务危机预警模型.首先以沪深两市2007~2009年度A股上市公司为研究对象,以因财务状况异常而被列为特别处理的公司（ST公司）作为界定上市公司的财务危机标志,并以上市公司年报财务数据作为输入特征向量,然后将遗传算法与支持向量机相结合,通过实证方法建立上市公司财务危机预警模型.
Based on financial management and enterprises of early-warning theory,a financial distress early-warning model is constructed by using GA-SVM.First,taking listed companies appearing in Shanghai Stock Exchange and Shenzhen Stock Exchange in 2007~2009 as sample books,defining ST listed companies which have abnormity of finance status as signature of the listed company′s financial crisis,and the data in the financial statements known to the public is used as the input feature vector,genetic algorithm and support vector machine was combined.Then the financial distress early-warning model is established by an empirical research method.
出处
《西安工程大学学报》
CAS
2010年第6期822-826,共5页
Journal of Xi’an Polytechnic University
基金
西安工程大学校管基础研究项目(09XG04)
关键词
财务危机
预警
遗传算法
支持向量机
financial distress
early-warning
genetic algorithm
support vector machine
