中小企业财务预警模型构建

To Build Financial Early-Warning Model of SMEs

本文搜集2011-2015年中小板市场相关企业的财务和非财务数据,利用因子分析和Logistic回归构建专属中小企业的财务预警模型.该模型一方面完善了有关中小企业预警理论研究的不足,另一方面通过模型提升中小企业预测发生财务危机的能力,使中小企业能较早预见财务危机地发生,促进其健康发展.

This article collects the financial and non - financial data of SMEs board between 2011 and 2015, and takes advantage of factor analysis and Logistic model to build the financial early- warning model which only belonged to SMEs. The model not only completes the study of financial crisis prediction of SMEs, but also improves the capacity of predicting financial crisis. It could let SMEs predict the occurrence of finan- cial crisis early and promote enterprises＇healthy development.