| 基于灰关联度的两阶段上市公司财务风险灰色预警 |
| |
| 引用本文： | 朱佳翔,谭清美,荆象源.基于灰关联度的两阶段上市公司财务风险灰色预警[J].软科学,2008,22(4):43-48. |
| |
| 作者姓名： | 朱佳翔 谭清美 荆象源 |
| |
| 作者单位： | 南京航空航天大学,南京,210016 |
| |
| 摘 要： | 构建了一个基于灰关联度的两阶段财务风险灰色预警模型。第一阶段以"典型ST上市公司"财务风险指标为参照,提出了财务风险评分的灰关联度算法,得出的财务风险评分值可对上市公司当前的财务风险进行评估。第二阶段以财务风险评分为复合指标,构建上市公司财务风险预警的灰预测GM(1,1)模型,通过该模型可对非ST上市公司未来会计年度财务风险进行预测,由此可在预测到的财务灾变之前采取风险防范措施,以免上市公司进一步"ST化"。
|
| 关 键 词： | 财务风险 灰关联度 风险评分 财务预警 |
| 文章编号： | 1001-8409(2008)04-0043-06 |
| 修稿时间： | 2007年10月29 |
Two Phases Grey Financial Alert of the Public Corporations Based on Degree of Grey Incidence |
| |
| ZHU Jia-xiang,TAN Qing-mei,JING Xiang-yuan.Two Phases Grey Financial Alert of the Public Corporations Based on Degree of Grey Incidence[J].Soft Science,2008,22(4):43-48. |
| |
| Authors: | ZHU Jia-xiang TAN Qing-mei JING Xiang-yuan |
| |
| Abstract: | This paper constructs a two phases grey financial alert model based on degree of grey incidence. In the first phases, it presents financial risk evaluation arithmetic, and grade can estimate the currant financial risk of a public corporation. In the second phases, it constructs a financial risk alert gray model GM (1,1), which can forecast the financial risk in the future fiscal years of no ST public corporations, therefore it can take a step to keep away financial risk before it was forecasted, lest public corporations finance get worse. |
| |
| Keywords: | financial risk degree of grey incidence risk evaluation financial alert |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
