基于数据挖掘技术的上市公司财务危机预警实证分析

The Study of Financial Distress Prediction of Chinese Listed Companies Based on Data Mining Method

为了能够对上市公司的财务困境进行预测,采用样本上市公司的财务数据,建立了BP人工神经网络财务预测模型.研究结果表明,建立的计量模型预测准确度较高,不仅对企业财务困境的研究具有一定的理论价值,而且对证券分析行业相关人员进行上市公司的财务预测具有一定的现实意义.

In order to predict the financial pressure of the listed company,a financial forecast model based on BP artificial neural network is established by using the company＇s financial data.The research results show that the prediction of the established econometric model is accurate.It has not only theoretical value for the study of corporate financial distress,but also practical significance for the people performing the listed company＇s financial security analysis.