【摘要】 运用Logistic回归模型,采用传统的财务指标、公司治理结构指标和现金指标,对2007年ST公司进行提前三至五年的财务困境预警研究,建立了相应的财务危机预警模型,并使用2002~2004年的数据进行了验证,取得了令人满意的效果,证明在现有会计制度和会计准则下,财务报表能提供预测财务困境的大量有用信息,帮助投资者提高投资决策能力。更多还原

【Abstract】 This article uses logistic regression model and financial data such as financial ratios,corporate governance index and cash measurement,to analyze the financial distress of the companies which were special treated in 2007.The article created a model and expected to warn the distress 3-5 years earlier.It approves that under the current accounting mechanism,the financial statements can provide quantity of useful information for investors to improve there decisions.更多还原