上市公司财务失败的资产流动性因子分析

财务失败界定为由于财务状况异常而被退市风险誓示进入特殊处理版块。上市公司的资产流动性可通过12个变量指标。分别反映短期偿债能力、长期偿债能力、资产周转能力和现金流量运行情况。运用因子分析法建立模型。分析资产流动性可对财务失败起到一定的警示作用。

Factor Analysis of Assets Liquidity on the Financial Failure of Listed Corporations

The financial failure is that, as a result of exceptionally financial conditions, corporations were risk warned of withdrawing from the stock markets and entered the special handling block. In order to reflect the assets liquidity of listed corporations, using 12 variable indexes reflect separately short-term and long-term ability of a purchaser to pay, ability of capacity rapidity, and operation of cash flow. And using the factor analysis method and establishing the model, has certain police on the financial failure for anglicizing the area of assets liquidity.