摘要
如何运用财务预警系统揭示企业面临的财务危机,是国内外财务研究的一大难题。从Z值模型角度,从北京市A股上市公司中选取8家ST、*ST和13家经营良好的公司作为样本,进行实证分析,Z值模型对北京市上市公司财务预警具有一定的有效性,在我国具体运用Z值模型时还应注意我国会计制度与国际惯例的距离,样本指标的畸变,财务报表真实客观性,企业政策等因素。
How to use the financial crisis warning system to reveal the operational difficulties and financial crisis which enterprises face, is a major problem for domestic and foreign research today. This paper, based on the ＂Z-Score＂ Model, chooses sample companies, then carries on the substantial evidence analysis to the listed company. The sample companies include 8 ST or ＊ST companies and 13 normal companies which are all Beijing A listed companies.
出处
《北方经贸》
2008年第9期66-69,共4页
Northern Economy and Trade
关键词
上市公司
Z值模型
财务预警
listed companies
＂Z-Score＂ Model
financial crisis warning
