我国上市公司财务预警机制实证方法研究综述

The Empirical Overview of Financial Distress Prediction Mechanism of China's—— Listed Corporation

财务预警机制,即搜集企业经营活动与成果的数据并设置为具有敏感性的指标体系,是对企业可能面临的财务危机实施的实时监控与预测警报。企业作为一国宏观经济的微观主体,其经营过程的顺畅与否直接决定整个国民经济的经济效益与发展速度,如何构建科学有效、误判率低的多元动态财务预警机制能系统地防范甚至解决财务危机的发生,对作为微观主体的企业、中观行业以及宏观国民经济都是急需解决的课题。

Financial distress prediction mechanism, namely setting the index system with sensitivity with operating activities and outcomes data, is the real-time monitoring and predicting alarm when financial crisis may happen. The enterprise serves as microcosmic main body of the macro economy, its operating process is smooth or not directly determines the whole national economy economic efficiency and development speed. Through the construction of enterprise financial distress prediction mechanism system to prevent even solve to the enterprise distress, to the micro enterprises, medium industry and the national economy is the urgent problem to be solved.