企业财务困境预警及对策研究

为了有效地预警企业财务困境,论文以156家上市公司为研究样本,运用逐步判别分析方法从33个财务比率指标中筛选出6个变量,构建了一个六变量财务困境判别模型。经检验,新建模型对企业财务困境的预测正确率达到93.59%,且具有一定的超前预测能力。企业可以应用该模型及早预警财务困境,及时采取措施防范和应对财务困境。

A Research on Corporate Financial Distress Early Warning and Countermeasures

In order to early warning corporate financial distress effectively,the paper taking 156 listed companies as the study samples,using stepwise discriminant analysis selected 6 variables from 33 financial ratios,and constructed a financial distress discriminant analysis model which included six variables.Upon examination,the overall prediction accuracy of the new model reaches 93.6%,and has certain predictive power in advance.The model can be applied to enterprises for early warning of financial distress,to take timely measures to prevent and respond to financial distress.