两种财务危机预警模型比较及预测分析——以通信及相关设备制造业为例

发布时间：2018-03-17 04:01

  本文选题：两种　切入点：财务　出处：《财会通讯》2013年11期 　论文类型：期刊论文

【摘要】：正建立一套有效的财务危机预警系统,对企业的财务和经营状况进行预警和监督,为管理层提供决策支持,是十分必要的,而企业要建立财务危机预警系统的关键是选择合适的财务预警模型。在众多的财务危机预警模型中,运用比较广泛的是Z计分模型和F分数模型。一、两种财务危机预警模型概述(一)Z计分模型Z计分模型Altman以美国公司作为研究样本建立的:Altman先后提出过两个模型,一个适用于上市公司,一
[Abstract]:It is necessary to establish an effective early warning system for financial crisis, to provide early warning and supervision of the financial and operational status of the enterprise, and to provide decision-making support to the management. The key to establish the financial crisis warning system is to choose the appropriate financial warning model. Among the many financial crisis warning models, the Z score model and the F score model are widely used. Overview of two kinds of financial crisis warning models (first Z scoring model Z scoring model Altman using American companies as a research sample) have put forward two models one for listed companies one for listed companies one is for listed companies one is suitable for listed companies one is suitable for listed companies one is used for listed companies and the other is established with American companies as a research sample.
【作者单位】： 上海大学;
【分类号】：F626.115;F406.72
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本文编号：1623040