| 基于经济附加值的中小企业财务困境预警实证研究 |
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| 引用本文： | 袁康来,罗莹. 基于经济附加值的中小企业财务困境预警实证研究[J]. 工业技术经济, 2011, 30(3). DOI: 10.3969/j.issn.1004-910X.2011.03.023 |
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| 作者姓名： | 袁康来 罗莹 |
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| 作者单位： | 湖南农业大学,长沙,410128 |
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| 基金项目： | 湖南省教育厅基金项目"我国中小企业财务预警实证研究" |
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| 摘 要： | 本文在总结国内外财务预警相关文献的基础上,结合我国中小企业情况研究财务危机预警.旨在挖掘EVA(经济增加值)指标在我国财务危机预警领域的研究价值,运用经济附加值的指标对中小企业财务危机预警问题进行实证研究,并构建适合中国市场的具有一定实用价值的财务危机预警模型.
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| 关 键 词： | 中小企业 财务困境 财务预警 经济附加值 |
The Research of Financial Crisis Prediction Model Based on EVA of Small and Medium-Sized Enterprises |
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| Yuan Kanglai,Luo Ying. The Research of Financial Crisis Prediction Model Based on EVA of Small and Medium-Sized Enterprises[J]. Industrial Technology & Economy, 2011, 30(3). DOI: 10.3969/j.issn.1004-910X.2011.03.023 |
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| Authors: | Yuan Kanglai Luo Ying |
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| Affiliation: | Yuan Kanglai Luo Ying(Hunan Agricultural University,Changsha 410128,China) |
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| Abstract: | According to the literature review on financial early warning and the status of small and medium-sized enterprises(SME)of our country.The Economic Value Added(EVA)was found to be a significant index in financial early warning.Empirical research using EVA index on the financial early warning of SME was performed in this paper.The model of financial early warning suitable for native market was built,and the result showed that the model has a certain practical value. |
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| Keywords: | small and medium-sized enterprises financial crisis financial early warning economic value added(EVA) |
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