| 撤销特别处理公司财务状况分析——基于2005—2007年ST公司会计报表项目 |
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| 引用本文： | 赵国忠.撤销特别处理公司财务状况分析——基于2005—2007年ST公司会计报表项目[J].北京市经济管理干部学院学报,2009,24(1):49-55. |
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| 作者姓名： | 赵国忠 |
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| 作者单位： | 北京市经济管理干部学院,北京,100102 |
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| 摘 要： | 本文选择2005年—2007年被撤销特别处理的上市公司（简称ST公司）与同行业、规模相近的正常公司（简称nst公司）作为配对样本，通过比较两类公司会计报表项目均值，以及对t值的分析，总结出撤销特别处理公司的会计报表项目特征，并分析其财务状况的变化，并在此基础上，探讨各会计报表项目之间的关系以及它们对上市公司财务状况恶化的预警作用。
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| 关 键 词： | 财务状况 上市公司 会计报表项目 |
The Financial Situation Analysis of Revocation Special Dealing Companies Based on Financial Report Items of ST 13Companies From the Year of 2005 to 2007 |
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| ZHAO Guo-zhong.The Financial Situation Analysis of Revocation Special Dealing Companies Based on Financial Report Items of ST 13Companies From the Year of 2005 to 2007[J].Journal of Beijing Institute of Economic Management,2009,24(1):49-55. |
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| Authors: | ZHAO Guo-zhong |
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| Institution: | Beijing Institute of Economic Management;Beijing 100102;China |
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| Abstract: | This paper summarized the characteristics of accounting report items in revocation special treating companies,analyzed their financial situation changes and on this basis explored the relationship between various financial report items and its early-warning function to financial situation deteriorating of listed companies through comparing averages between these two types of corporate financial report items and t value analysis putting the revocation special treating listed Companies(ST Company) and normal ... |
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| Keywords: | financial situation listed company financial report item |
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