共查询到20条相似文献，搜索用时 218 毫秒
1.
阐述了上市公司财务失败预警分析的研究意义;在对国内外财务预警模型进行分析的基础上,选用了logistic回归方法来建立我国上市公司财务失败的预警模型;最后结合实例对所建立的模型进行了检验,发现该模型有着较高的识别率,在一定程度上实现了对上市公司财务失败的预警作用. 相似文献
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一个企业要想很好的发展,就必须及时识别财务风险,防范财务风险,建立适合本企业的财务风险预警机制。本文选取了东风科技这家上市公司的财务资料,依此来介绍两种常用的财务风险预警模型。 相似文献
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科技型企业财务预警实证研究 总被引：2，自引：0，他引：2
李道波 《绵阳师范学院学报》2005,24(6):16-21,26
本文以25家ST和＊ST科技型上市公司及其配对的25家科技型上市公司为研究样本，从20个财务指标中筛选出6个财务指标为研究对象，采用统计软件SPSS中的典型判别法建立了我国科技型上市公司财务预警模型。然后选取15家科技型上市公司为检验样本以检验本文建立的财务预誓模型的准确率，检验结果表明，本文建立的财务预警模型的准确率较高。 相似文献
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我国上市公司财务风险预警的实证分析 总被引：5，自引：0，他引：5
随着市场竞争的日益激烈,财务状况的恶化愈来愈威胁我国上市公司的生存与发展。建立上市公司的财务风险预警系统,在公司面临财务风险的时候发出预警信号,从而使管理者可以及时采取措施,化解财务风险,避免财务失败。 相似文献
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我国上市公司财务预警的实证研究 总被引：1，自引：0，他引：1
本结合我国当前的实际情况。论述了建立财务预警系统的重要性和必要性，并以我国上市公司为研究对象，选取了41家处于财务困境和39家同行业、同规模财务正常的公司为样本，运用Logistic回归，建立财务预警的预测模型。 相似文献
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本结合我国当前的实际情况，论述了建立财务预警系统的重要性和必要性，并以我国上市公司为研究对象，选取了41家处于财务困境和39家同行业、同规模财务正常的公司为样本，运用Logisdc回归，建立财务预警的预测模型。 相似文献
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现阶段,部分上市公司由于商品市场供求失衡、政策失调及通货膨胀等各种原因,导致投资决策失误,进而发生财务异常、亏损等不良现象,因此深入研究分析上市公司财务危机并构建有效的预警模型,成为各大上市公司利益相关人员的需求。文章首先论述了SVM（支持向量机）的相关内容,然后以SVM为基础分析了上市公司财务危机预警模型。 相似文献
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我国上市公司财务预警方法探讨 总被引：2，自引：0，他引：2
葛军 《金陵科技学院学报(社会科学版)》2005,19(4):18-21
上市公司建立财务预警机制,不仅可以避免或减少财务危机对企业的破坏,而且可以帮助投资者、银行等相关利益者避免风险,促使证管当局加强监管,进而推动我国资本市场健康有序地发展。财务预警方法主要是通过建立财务预警模型来进行的,具体可分为单变量预测模型法和多变量预测模型法两类。虽然两类方法使用了不同的研究方式,具有不同的侧重点,但两者可以同时运用,相互补充,以提高预测的准确性。 相似文献
9.
应用我国上市公司的财务报表数据,在传统财务预警指标的基础上加入衡量公司盈余管理程度的预警指标,采用主成分分析和Logistic回归构建了上市公司财务危机预警模型.实证结果显示,预警模型的预测能力较为理想,能给投资者、公司管理层和债权人等相关各方提供更为明确的反映公司财务状况的信息. 相似文献
10.
针对中国上市公司股权结构的特殊性,修正KMV模型中股权市值计算和违约点设定方法,以2010—2011年所有A股上市公司为样本,运用修正的KMV模型对ST公司和非ST公司信用风险进行评价和预测,建立合适的财务困境预警线。大样本下的实证研究表明,修正后的KMV模型至少可以提前两年对上市公司的财务困境进行有效预警。 相似文献
11.
罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
12.
Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
13.
Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
17.
陈美曦 《山东教育学院学报》2008,23(2):103-107
Different nations have different social cultures, and the social culture of every nation is developing with the development of the nation, language is greatly influenced by social culture, which enables language to possess national and historical characteristics. Word is the smallest, independent, meaningful linguistic unit of language. It can well reflect the national and historical characteristics. From synchronic aspect, the social and cultural influence on word meaning is mainly embodied in conceptual and associative meanings of word. The incorrespondence of word meaning is a phenomenon that exists in both conceptual and associative meanings of word among different languages. From diachronic aspect, the development of social culture causes some changes of word meaning to some extent. Therefore, social culture plays a key role in vocabulary learning and mastery of a language. 相似文献
18.
邱崇丙 《唐山师范学院学报》2014,(1):21-23
汉字的六书,《说文》对“转注”一类,语焉不详。后世学者提及转注,也仅限于许慎所举出的例字。《汉字例说》一文,作者从转注的角度综合考虑,对部分现代常用字作了分析,跟传统的解释有所不同。希望能抛砖引玉,互相切磋,以推进学术研究。 相似文献
19.
《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
20.
Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献