【摘要】 借助Wilcoxon秩检验比较11家ST与54家非ST化工企业之间在53个财务比率上存在的显著差异,筛选出能够较好反应企业财务状况的33个财务比率,利用因子分析方差最大化旋转对企业财务信息进行统计处理,分析得出主因子得分,构建相应的Logistic回归模型,得出具有较高准确性的化工企业财务困境预警系统,发现企业债务状况、获利状况、权益增值能力对企业财务困境有显著的预警作用。更多还原

【Abstract】 This paper avails of Wilcoxon rank test to compare the 11 ST and 54 non-ST chemical companies on the 53 financial ratios between the existence of significant differences in screening out the better response to the financial situation of 33 financial ratios.With the application of factor analysis of variance maximizing rotation of the company’s financial information for statistical processing,it derives the scores of principal factors,and constructs the corresponding Logistic regression model to arrive at the financial distress early warning system of the chemical industry with high Accuracy.The results show that corporate debt status,profit status,rights and interests of value-added plays the role as a warning to significant enterprise financial difficulties.更多还原