我国上市公司财务危机预警指标体系的构建及筛选研究  

China listed company financial crisis prevention index system's construction and sifting research

作　　者：孔丽娜[1] 韩兆洲[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《特区经济》2009年第5期114-115,共2页Special Zone Economy

摘　　要：本文在对国内外财务危机预警模型研究的基础上，以中国上市公司作为研究对象，将公司因财务状况异常而被特别处理（ST）作为企业陷入财务危机的标志，构建了一套包括7个方面30个指标的财务危机预警指标体系，并选取了我国深、沪两市A股2002-2008年间首次被ST的公司92家和配对财务健康公司92家企业进行指标的筛选。分析表明：所确定的指标体系能够涵盖上市公司财务的主要运行特性，而且能够比较全面地代表原始预警指标，建立的预警指标体系是全面而简练的。On the basis of suduying the domestic and international Financial Crises pre-warning model, this paper regards listed companies received ＂special treatment＂（ST） as a signal of financial crises, and try to predict financial crises of listed companies in China. Firstly, This paper disigns a set of pre -warning index system that includes 7 inspects and 30 indexes. Finally, regarded A-share listed companies in Shenzhen and Shanghai stock market of our country as the research objects, selecting 92 fistly ＂ST＂ companies and 92 financial health companies in 2002-2008 as the samples, the Selection of indexes has been carried on. The result indicates that the indexes screened out are comprehensive and concise.

关 键 词：财务危机 K-S检验 Wilcoxon符秩检验 

分 类 号：F275[经济管理—企业管理]