| 财务危机预警指标体系的探索研究 |
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| 引用本文： | 郑周琴.财务危机预警指标体系的探索研究[J].教育文化论坛,2014,6(5):100-104. |
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| 作者姓名： | 郑周琴 |
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| 作者单位： | 贵州大学管理学院,贵州贵阳,550025 |
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| 摘 要： | 为防止财务危机事件的频繁出现,急需建立一套系统有效的财务危机预警指标体系,协助企业利益相关者规避财务危机风险.本文以上海证券交易所的ST上市公司、PT上市公司、退市上市公司、破产上市公司为研究对象,以其被公布为四类公司当年及前三年的半年报、年报为研究样本,选取相应的财务指标运用线性回归进行实证分析,探索财务危机预警指标体系,并根据其影响因素提出相应的建议.
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| 关 键 词： | 上市公司 财务危机预警 指标体系 |
An Explorative Study of Financial Crisis Alarm Index System |
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| ZHENG Zhou-qin.An Explorative Study of Financial Crisis Alarm Index System[J].Joumal of Education Culture,2014,6(5):100-104. |
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| Authors: | ZHENG Zhou-qin |
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| Institution: | ZHENG Zhou-qin (College of Management at Guizhou University, Guiyang, Guizhou, 550025 ) |
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| Abstract: | To avoid frequent occurring of financial crisis,crisis alarm index system to help enterprises evade financialsubjects the Shanghai stock exchange ST listed companies,panies and listed companies of bankruptcy, and as researchit is urgent to establish an effective financialcrisis. The present paper took as the researchPT listed companies, delisting of listed corn- samples their semiannual reports and annualreports in that year and the first three years of the four kind of listed companies publicized by the Shang-hai Stock Exchange. Then, by using linear regression, it carried out an empirical analysis of selectedcorresponding financial index, explored a financial crisis alarm index system and put forward relevantsuggestions according to the influential factors. |
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| Keywords: | listed company financial crisis alarm index system |
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