基于Z-score模型的国有公司财务分析  

Analysis of the State-owned Enterprise's Financial Situation Based on the Z-score Model

作　　者：张楚堂[1] 杨志强[1] 

机构地区：[1]武汉理工大学管理学院,武汉430070

出　　处：《武汉理工大学学报》2009年第15期145-149,共5页Journal of Wuhan University of Technology

摘　　要：随着央企从分拆上市到整体上市的政策转变,对牵涉到的国有企业进行财务分析变得异常重要。文中从探讨Z-score模型对我国国有上市公司的适用性出发,通过主成分分析重新萃取更合适的指标对模型进行修正,并在此基础上,通过一个虚拟变量,构建了一个多元线形回归模型,以更深入地分析国有企业财务状况。With the market split from the central level to the overall listing of the policy change, the financial analysis of the state-owned enterprises involved become very important. Based on Z-score of China＇s state-owned model of the applicability of listed companies, through principal component analysis to extract a more appropriate indicator of the model, and on that basis, through a dummy variable, constructed a multi-linear regression model, to make a more in-depth analysis of the state-owned enterprise＇s financial situation.

关 键 词：Z—score模型 国有上市公司 财务分析 

分 类 号：F234.4[经济管理—会计学]