| 企业财务危机预警指标筛选探究 |
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| 引用本文： | 全春光,程晓娟. 企业财务危机预警指标筛选探究[J]. 当代经济管理, 2010, 32(8): 36-39 |
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| 作者姓名： | 全春光 程晓娟 |
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| 作者单位： | 湖南科技大学管理学院,湖南,湘潭,411201;湖南科技大学工业工程系,湖南,湘潭,411201 |
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| 摘 要： | 选择合适的财务指标来描述预警模型对提高预测的精度至关重要。运用显著性分析和因子分析法,对企业财务危机预警的备选指标进行筛选,并选择了76家上市公司为样本进行实证研究。通过两次筛选,最终得到由7个预警指标组成的全面互斥的财务危机预警指标体系,为进一步的财务危机预警评价提供参考。
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| 关 键 词： | 显著性分析 因子分析 财务危机 预警 指标筛选 |
Study on Screening Warning Indicators of Enterprise's Financial Crisis |
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| Quan Chunguang,Cheng Xiaojuan. Study on Screening Warning Indicators of Enterprise's Financial Crisis[J]. Contemporary Economic Management, 2010, 32(8): 36-39 |
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| Authors: | Quan Chunguang Cheng Xiaojuan |
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| Affiliation: | Quan Chunguang1,Cheng Xiaojuan2(1.School of Management,Hunan University of Science and Technology,Xiangtan 411201,China,2.Dept of Industrial Engineering,China) |
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| Abstract: | It is essential for improving warning accuracy to select appropriate financial indicators so as to describe warning model.This paper ap-plies significance and factor analysis methods to choose from candidate indicators for financial crisis warning and presents an empirical study of 76 listed companies in Stock Market.As a result,seven indicators are selected as a warning indicator system for financial crisis,offering a reference for further evaluation of financial crisis warning. |
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| Keywords: | significance analysis factor analysis financial crisis warning indicator screening |
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