新形势下我国民营有色金属矿山企业财务危机预测建模研究

Research on prediction model of financial distress of private nonferrous metal mining enterprises in China under the new situation

针对构建民营企业财务危机预测准确度不高的问题,构建新形势下我国民营有色金属矿山企业财务危机预测模型,提出一种基于企业财务危机关联特征分解的预测模型,首先进行了民营有色金属矿山企业财务危机预测的约束参量分析,采用财务收益率、银行利差和金融流动性指标等因素进行预测建模,实现企业财务危机关联特征分解,达到准确预测效果。最后进行实证数据分析,结果表明,本文预测模型能有效预测企业未来经济和金融发展走势,对财务危机的预警能力较好,有效指导会计决策。

Aiming at the construction of private enterprise financial crisis prediction accuracy is not high, model construction under the new situation of China's private nonferrous metal mining enterprise financial crisis prediction, proposes a decomposition prediction model of enterprise financial crisis based on association features, the results show that the prediction model can effectively predict the future economic and financial development trend of enterprises, the financial crisis early warning ability is better, and effectively guide the accounting decision.