| 我国上市公司财务风险预警的实证分析 |
| |
| 引用本文： | 李冰,孙长江.我国上市公司财务风险预警的实证分析[J].渔业经济研究,2006(1):11-14. |
| |
| 作者姓名： | 李冰 孙长江 |
| |
| 作者单位： | 东北农业大学,黑龙江,哈尔滨,150030 |
| |
| 摘 要： | 在对财务预警概念和功能详细阐述的基础上,介绍了常见财务风险的预警模型,其中着重介绍了奥特曼的“Z记分法”,并在此基础上以四家上市公司作为样本,对其财务风险进行了实证分析。研究结果表明,该模型在评价上市公司财务风险方面有较强的指导意义。
|
| 关 键 词： | 财务风险预警 财务失败 Z记分模型 |
| 文章编号： | 1002-2929(2006)01-0011-04 |
| 收稿时间： | 10 29 2005 12:00AM |
| 修稿时间： | 2005年10月29 |
Real Example Analysis of Financial Risk Early Warning of Listed Companies of Our Country |
| |
| LI Bing,SUN Changjiang.Real Example Analysis of Financial Risk Early Warning of Listed Companies of Our Country[J].Fisheries Economy Research,2006(1):11-14. |
| |
| Authors: | LI Bing SUN Changjiang |
| |
| Institution: | Northeast Agricultural University, Harbin Heilongjiang 150030, PRC |
| |
| Abstract: | On the base of the detailed elaboration on the financial early warning concept and function, this article introduced the common financial risk early warning model, especially focused on Ottmann's "Z records model", and by having four listed companies to be samples, carried on the real analyses to their financial risks with "Z records model". The findings indicate that this model has strong guiding sense for appraising financial risks of the listed companies. |
| |
| Keywords: | financial risk early warning financial defeat Z records model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
