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财务预警模型是企业在经营管理活动中发现潜在的经营风险与财务风险的有效预测的重要数量工具。文章先以Altman的z值模型对中国制造企业上市公司的数据进行处理探讨其适用性,再根据中国上市公司的实际情况对众多财务指标进行判别分析而建立一个适合国内上市公司的实用模型,改进后的模型具有更高的预警准确率,对上市公司财务预警有较好的效果。
The financial early-warning model is an important quantitative tool for enterprises to effectively discover potential operational risks and financial risks during the operation and management activities. Firstly, this paper deals with the applicability of the data of Chinese listed companies with Altman’s z-value model, and then analyzes the many financial indicators based on the actual situation of listed companies in China to establish a practical model suitable for domestic listed companies, to improve After the model has a higher accuracy of early warning, the financial warning of listed companies have a good effect.