摘要
本文就是期望使用财务信息并建立一个可靠的模型来识别上市公司中存在财务危机的公司。论文使用并计算了20个财务比率信息,来预测公司的财务危机,并通过统计分析这些信息来建立最为可靠的模型。结果显示,资本充足率和营运资金占总资产比率在所研究的期间是显著的。高度准确的财务信息分析表明,根据三个年度的财务信息所构建的模型在提前判别上市公司财务危机方面是非常有效的。
The paper aims to form a reliable model by using financial information to identify the compa-nies who are of financial crises among listed companies. The paper uses and calculate 20 financial ratiosto predict financial crises of companies, and then build the most reliable models by statistic analysis of theinformation. The result is capital adequacy and working capital／assets are significant in the three periods.The high accuracy of financial information analyses shows that the model that is built with three year＇s da-ta is very efficient in deciding the companies with the financial crises.
出处
《情报科学》
CSSCI
北大核心
2015年第3期146-151,共6页
Information Science
基金
黑龙江省自然科学基金项目(G201308)
黑龙江省哲学社科规划办基金项目(12B028)
关键词
财务信息
企业危机
预警模型
financial information
firm＇s crises
prediction model
