【摘要】 为了建立财务失败预警系统,帮助企业及早的避开和化解财务危机,利用上市公司的财务数据,筛选出能够代表资产流动性的指标作为原始的变量,通过多变量的因子分析方法建立财务预警模型并对其有效性进行了检验,从而发现资产流动性与财务失败之间更深层次的内在联系,为上市公司的财务预警机制提供一种新的思路。更多还原

【Abstract】 In order to create early-warning system of financial failure,help to avoid and resolve financial crisis,the paper sifts assets liquidity factor as original variable with listed firm data,builds up financial early-warning model by factor analysis method of multiple variables and checks its effectiveness.It finds the inherent relationships between assets liquidity and financial failure and provides a new idea for financial early-warning mechanism of listed firms.更多还原