多变量财务预警模型比较研究——来自农业上市公司的经验证据
发布时间：2019-06-28 12:29
【摘要】：正一、引言因为农业经济在很大程度上受自然条件的约束,使得公司经营存在着极大的不确定性,财务危机的发生具有多样性、突发性等特点。同其他法人企业相比,农业上市公司经营面临的财务风险更加突出。这就需要利益相关者建立健全财务预警系统,对企业的经营活动、财务活动等进行监控分析,在危机发生之前对潜在的经营风险和财务风险进行预警,未雨绸缪,在产生财务危机时及时采取
[Abstract]:First, because the agricultural economy is restricted by natural conditions to a large extent, there is great uncertainty in the operation of the company, and the occurrence of financial crisis has the characteristics of diversity, sudden and so on. Compared with other corporate enterprises, the financial risks faced by agricultural listed companies are more prominent. This requires stakeholders to establish and improve the financial early warning system, monitor and analyze the business activities and financial activities of enterprises, warn the potential operating risks and financial risks before the crisis, make good plans in advance, and take timely action in the event of financial crisis.
【作者单位】： 湖南农业大学;
【基金】：湖南省社会科学基金(编号:2010YBB168)资助
【分类号】：F302.6;F324
，
本文编号：2507302
[Abstract]:First, because the agricultural economy is restricted by natural conditions to a large extent, there is great uncertainty in the operation of the company, and the occurrence of financial crisis has the characteristics of diversity, sudden and so on. Compared with other corporate enterprises, the financial risks faced by agricultural listed companies are more prominent. This requires stakeholders to establish and improve the financial early warning system, monitor and analyze the business activities and financial activities of enterprises, warn the potential operating risks and financial risks before the crisis, make good plans in advance, and take timely action in the event of financial crisis.
【作者单位】： 湖南农业大学;
【基金】：湖南省社会科学基金(编号:2010YBB168)资助
【分类号】：F302.6;F324
，
本文编号：2507302
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