企业财务危机预测模型研究综述  

A Survey of Enterprise Financial Crisis Prediction Model

作　　者：章铁生[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2002年第3期70-72,75,共4页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽省教育厅人文社会科学研究项目(2002JW093)

摘　　要：有效的企业财务危机预测,可改善企业经营管理。单变量预测模型是利用单一财务比率指标预测财务失败,而多变量预测模型则注重多个财务比率指标的综合,如线性概率模型、线性辩识模型、Logit模型。从发展的眼光看,多变量预测模型有更大的发展和应用空间。The effective prediction of enterprise financial crisis could improve enterprise operation and management. The single variable prediction model predicts the financial failure by means of unified financial rate, while multi-variable prediction model stresses on the comprehension of multi-financial rate, such as linear probability model, linear identification model, Logit model. From the viewpoint of development, multi-variable prediction model has greater and more space for development.

关 键 词：会计信息 财务危机 预测模型 

分 类 号：F275[经济管理—企业管理]