基于F计分模型与Logistic模型的财务预警体系研究——以创业板为例

Research of Financial Early Warning System based on F Scoring Model and Logistic Model ——In the Case of the Gem

在财务指标和非财务指标数据分析的基础上,探讨F计分模型和Logistic模型的有效性,深入反映上市公司财务状况;通过数据比较得出F计分模型更加适用长时间跨度的财报风险预警,Logistic模型可以用数量化的方法体现出非财务指标的预警作用。

The paper discusses the effectiveness of F Scoring Model and Logistic Model based on the analysis of the data of both financial and non - financial indicators to deeply reflect the financial situation of a listed compa- ny. Compared data shows F Scoring Model is quite suitable for a long time early warning, whereas Logistic Model can reflect the early warning purposes of non - financial indicators.