能否有效预警并应对财务危机,是企业持续发展的关键因素。本文以国有上市公司为研究对象,规范结合实证分析。首先概述财务危机定义,阐述国有上市公司特征及导致财务危机发生的因素;其次利用实证分析结果分析国有上市公司财务危机预警模型精确度的影响因素;最后根据实证分析形成相关结论。 Whether we can effectively alert and respond to the financial crisis is the key factor for the sustainable development of enterprises. In this paper, state-owned listed companies as the research object, standardize the combination of empirical analysis. Firstly, the definition of financial crisis is outlined, the characteristics of state-owned listed companies and the factors leading to the financial crisis are expounded. Secondly, the influencing factors of the financial crisis early warning model of state-owned listed companies are analyzed with the result of empirical analysis. Finally, the relevant conclusions are formed based on the empirical analysis.