摘要
为防止财务危机事件的频繁出现,急需建立一套系统有效的财务危机预警指标体系,协助企业利益相关者规避财务危机风险。本文以上海证券交易所的ST上市公司、PT上市公司、退市上市公司、破产上市公司为研究对象,以其被公布为四类公司当年及前三年的半年报、年报为研究样本,选取相应的财务指标运用线性回归进行实证分析,探索财务危机预警指标体系,并根据其影响因素提出相应的建议。
To avoid frequent occurring of financial crisis,crisis alarm index system to help enterprises evade financialsubjects the Shanghai stock exchange ST listed companies,panies and listed companies of bankruptcy, and as researchit is urgent to establish an effective financialcrisis. The present paper took as the researchPT listed companies, delisting of listed corn- samples their semiannual reports and annualreports in that year and the first three years of the four kind of listed companies publicized by the Shang-hai Stock Exchange. Then, by using linear regression, it carried out an empirical analysis of selectedcorresponding financial index, explored a financial crisis alarm index system and put forward relevantsuggestions according to the influential factors.
出处
《教育文化论坛》
2014年第5期100-104,共5页
Tribune of Education Culture
关键词
上市公司
财务危机预警
指标体系
listed company
financial crisis alarm
index system
