基于现金流量的电子电气行业财务预警研究

财务危机是威胁企业持续经营的根本性危机。本文选取我国电子电气行业的上市公司中代表财务危机的5家ST、*ST公司和财务正常的20家非ST公司的12个基于现金流量的财务数据。运用主成份分析法和Logistic回归法对我国上市公司进行财务风险预警研究,为企业提供可操作的规避财务风险的思路。

Financial Early-warning Based on the Cash Flow of the Electronic and Electrical Industry

The financial crisis is the fundamental crisis that threatens the going concern.The paper selects 12 kinds of financial data based on cash flows of 5 financial crisis ST&*ST companies and 20 financial normal non-ST companies which are on behalf of electronic and electrical industries in China's listed companies. The research of financial early-warning of listed companies in China provides enterprises with actionable ideas to avoid financial risks with making use of principal component analysis and Logistic regression.