上市公司财务预警理论研究探析  

Analysis of the Theory about the Company's Financial Early Warning

作　　者：李志强[1] 

机构地区：[1]西南交通大学经济管理学院,四川成都610031

出　　处：《财会通讯（下）》2009年第4期7-8,11,共3页Communication of Finance and Accounting

基　　金：国家社科基金资助项目"供应链信用风险管理研究"(编号:06BJY006)的阶段性研究成果

摘　　要：本文在回顾国内外财务预警研究理论的基础上,从财务失败和财务失真两个方面探讨了财务预警问题,提出了财务失败和财务失真结合的双元综合投资风险的预警方法,并对其应用性进行了探讨。In this paper,we review the theories of financial early warning at home and abroad.Based on evaluation of the existing theory,we discuss early warning problem on investment risk from the perspective of the investors based on financial reports of listed companies analysis,and from the aspects of the financial failure and the financial distortion.We put forward a methods about Dual General investment risk alarm based on financial failure and financial distortion and their application are discussed based on theory of risk utility function.

关 键 词：财务预警 投资风险 财务失败预警 财务失真预警 

分 类 号：F275[经济管理—企业管理] F832.5[经济管理—国民经济]