摘要
该模型从选取基本的财务指标作为解释变量开始,运用费歇（Fish-er）判别分析法,计算出各个财务指标变量的系数,得到判别准则。在假定错判代价相等的惰况下,得到ST公司与非ST公司的分断点。以该分断点为基准点,大于该点则认为公司财务状况基本良好,小于该点则认为公司可能出现了财务困境。
This model is based on the financial indicator of the corporate, with the method of FDA(Fisher Discriminant Analysis), we get the coefficient of the variables. We regard the misclassification cost is equal between the distress companies and the non-distress companies. And then, we get the cutoff point. If the company's Z-score below this point, we consider it to be a distress candidate; otherwise, we consider it to be a non-distress one.
出处
《北京航空航天大学学报（社会科学版）》
2001年第1期22-26,共5页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
