我国上市公司财务预警应用实证分析

改革开放以来,随着我国市场开放度不断加大,使得国内外市场竞争日益加剧,企业内部管理机制不断出现新的问题。2008年的全球金融危机,更是给不少上市公司带来了严重的经营危机。而陷入经营危机的上市公司几乎毫无例外地都是以出现财务危机为征兆。因此,建立有效的财务预警已成为我国当前急需解决的问题,对我国上市公司的生存和发展意义重大。本文以财务预警的基本理论为指导,运用了实证分析,将财务预警应用到实际企业中去,说明财务预警对上市公司的重要性。

Empirical Analysis of Application of Financial Early Warning in Listed Companies

Since the reform and opening up,with the increasing degree of market opening,the competition between domestic and foreign markets has been intensified ever,therefore,new problems of internal management mechanism emerge in enterprises.The 2008 global financial crisis brought even more serious problems to the operation of listed companies and even plunged a lot of them into financial crisis.Therefore,the establishment of an effective financial early warning has become an urgent need to address the issue of li...