摘要
论文以财务风险分析理论为理论支撑,构建了中小上市企业财务风险评级的模型。选取科学实用的财务风险一级评级指标,基于科学实用、计算简易的原则,根据一级指标选取确定了17个二级指标。对二级指标进行预处理最终得到显著性指标,构成财务风险模型指标。Logistics回归模型的实证分析结果表明,该模型适合中小上市公司的财务风险评级。
This paper proposed a financial risk rat-ing model which based on the relevant literature and a review of financial risk analysis theory. First, it selected scientific and practical financial risk rating as level lrating index. Then, basing on the principle of scientific practical and calculation simple, it pro-vided the level 2 rating index. Last, financial risk index model came into being after pretreating l. Nu-merical experiment shows this model is applicable to financial risk rating.
出处
《上海管理科学》
2015年第6期91-94,共4页
Shanghai Management Science
基金
国家留学基金委资助项目(201406905004)
上海外国语大学规划项目(KX171309)
上海外国语大学课程建设基金资助项同(KCXJ20140203)
关键词
财务风险评级
制造业中小企业
中小上市公司
financial risk and rating, manufactur-ing small and medium-sized enterprises （SMEs）, listed SMEs
