| 基于会计信息的上市公司财务风险及其预警研究 |
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| 引用本文： | 李志强.基于会计信息的上市公司财务风险及其预警研究[J].特区经济,2009(2):106-108. |
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| 作者姓名： | 李志强 |
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| 作者单位： | 西南交通大学,经济管理学院,四川,成都,610031;河南大学,河南,开封,475001
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| 摘 要： | 本文从投资者应对上市公司会计报告这个角度对上市公司的财务风险进行了分析,首先从会计信息和投资风险的内在联系进行了阐述,在对财务失败和财务失真两方面的风险进行理论界定和对其具体内容进行研究的基础上,对综合财务风险预警问题进行了探索。
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| 关 键 词： | 会计信息 财务失败 财务失真 财务预警 |
Listed company finance risk and its prevention research basing on accounting information |
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| Li Zhi Qiang.Listed company finance risk and its prevention research basing on accounting information[J].Special Zone Economy,2009(2):106-108. |
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| Authors: | Li Zhi Qiang |
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| Abstract: | In this paper, we analysis the financial risk of listed companies from the point Of investors. First of all the inherent ties about accounting information and investment risk are described. Based On the theoretical.definition and content of its research about the risk of financial failure and distortion, the issues about consolidated financial risk early warning is to be explored. |
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| Keywords: | Accounting information Financial failure Financial distortion Financial alarm |
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