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不同模型在财务预警实证中的比较研究
A Comparison of Each Model’s Ability to Warn for Financial Distress
【摘要】 研究当前国内外公司财务困境预测问题的现状,寻找一套适合于我国企业的财务状况识别指标体系;然后依据该指标体系采用不同方法建立财务状况预测模型;最后,利用样本公司实际指标数据对各个模型的短期及中期预测效果进行了比较分析与实证研究。
【Abstract】 Considering the international actuality of corporate financial distress prediction,we put foreard some methods and guide lines,so as to some distinguished index can be selected.Thus financial distress prediction models applied to Chinese corporations is developed.Finally,demonstration research and comparison of the prediction models is carried out in use of actural index data.
【关键词】 财务困境;
判别分析;
BP神经网络;
logistic回归;
【Key words】 financial distress; discriminant analysis; BP neutral network; logistic regression;
【Key words】 financial distress; discriminant analysis; BP neutral network; logistic regression;
【基金】 国家863项目资助(2002AA41361)
- 【文献出处】 管理工程学报 ,Journal of Industrial Engineering and Engineering Management , 编辑部邮箱 ,2004年02期
- 【分类号】F275
- 【被引频次】177
- 【下载频次】1466