摘要
高科技上市公司由于行业特点,其经营业绩容易产生波动,因此建立高科技上市公司风险预警模型一直是国内外学者研究的焦点。根据可拓学的相关理论,选取高科技上市公司的相关财务指标建立高科技上市公司财务风险可拓预警模型,运用现有公开数据对可拓预警模型加以检验,并对下一年度有可能出现风险的公司加以预警,以期望能够为投资者的决策分析和监管部门的监督管理提供理论参考。
Establishment of risk management model has been the research focus for domestic and foreign scholars clue to the volatility of the operational results for listed high--tech companies. Based on the theory of extension, the article introduces a robust financial risk warning model using public financial information. The model can identify potential companies at risk and provide decision support for investor, regulators and management.
出处
《统计与信息论坛》
CSSCI
2011年第9期84-88,共5页
Journal of Statistics and Information
关键词
高科技上市公司
财务风险预警
可拓学
物元模型
关联函数
high--tech listed companies
financial risk warning
extenics
matter--element model
dependent function
