财务预警模型综述

财务预警模型是指借助企业财务指标和非财务指标体系来判别企业财务状况的模型。它通常包括以下六类 :一元判定模型 (Univariate)、多元判定模型 (MDA)、多元逻辑 (Logit)回归模型、多元概率比 (Probit)回归模型、人工网络 (ANN)模型和联合预测模型。通过对财务预警模型进行回顾和评述 ,可以拓展财务预警研究的视野 ,便于我们在借鉴前人思路和方法的基础上进行更深入的研究。

Financial Alert Model

Financial alert matrix is a model that uses business finance indicators and nonbusiness finance indicators to identify the financial status of a company. It usually consists of six different types, namely: univariate model, MDA, logic regression model, multivariate probit regression model, ANN and combined forecast model. A review of financial alert model may contribute to the broadening of our perception and facilitates our further study of the subject on the basis of pioneers' consideration and methodology.