摘要
本文采用了统计方法中的主成分分析法,通过对我国上市公司财务危机状况的实证研究,建立了上市公司财务预警模型——Y分数模型,并通过本次研究中选择的样本指标,初步确定了企业财务状况评价区域,为企业预测财务危机提供了一种科学可行的预测方法。
This paper presents a financial affairs early warning model that is e stablished on the basis of an empirical study on financial crisis in China's lis ted companies.Using the principle components analysis approach the paper identif ies the weight of each influential factor's index. The paper also analyses the f inancial indexes of chosen samples and defines the extent of financial evaluatio n.The findings of the study overcome shortcomings arising from those data that a re influenced by subjective factors.The paper describes the intrinsic paradox ex isting in financial state of companies and concludes with an introduction of a s cientific and feasible method for forecasting financial crisis.
出处
《中国软科学》
CSSCI
北大核心
2003年第1期56-60,共5页
China Soft Science
基金
教育部"2002年高等院校博士学科点专项科研基金"资助项目的前期成果之一
关键词
上市公司
财务预警模型
Y分数模型
主成分分析法
财务管理
financial affairs early warning
principle components analysis approa ch
evaluation of crisis