| ST公司财务特征分析 |
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| 引用本文： | 赵国忠.ST公司财务特征分析[J].北京市经济管理干部学院学报,2008,23(1):47-52. |
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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： | 本文选择在2005年因财务状况异常而被特别处理（ST）的上市公司，同时选取同行业、规模相近的非ST公司作为配对样本。通过比较两类公司财务报表项目均值，以及对t值的分析，总结出ST公司的财务报表项目特征。力图在分析上市公司财务困境成因的基础上，探讨各财务报表项目之间的关系以及它们对上市公司发生财务困境的预警作用。
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| 关 键 词： | 财务困境 ST公司 财务特征 |
| 文章编号： | 1008-7222(2008)01-0047-06 |
| 修稿时间： | 2008年1月10日 |
An analysis of ST Company's financial characters |
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| ZHAO Guo-zhong.An analysis of ST Company's financial characters[J].Journal of Beijing Institute of Economic Management,2008,23(1):47-52. |
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| Authors: | ZHAO Guo-zhong |
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| Institution: | ZHAO Guo-zhong (Beijing Institute of Economic Management, Beijing 100102, China) |
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| Abstract: | This paper chose the listed companies specially treated (ST) because of the abnormal financial situation in 2005, while selected the non-ST companies as matching samples in the same industry with similar scale. The paper summed up the characteristics of ST company's financial statements through comparison of the mean value of the two projects of the company's financial statements as well as analysis of T-value. It tried to analyze listed companies sought to cause financial hardship on the basis of the financial statements of the relationship between projects and their listed companies in the financial plight of the early-warning function. |
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| Keywords: | financial hardship ST company financial characteristics |
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