引入公司治理信息的上市公司财务危机预警分析机制构建  

Construction of financial crisis warning analysis mechanism of listed companies after introducing corporate governance information

作　　者：董霞[1] 

机构地区：[1]福州大学阳光学院,福建福州350015

出　　处：《企业技术开发》2010年第10期60-62,共3页Technological Development of Enterprise

摘　　要：传统的财务危机预警大多通过财务指标建立模型进行预测,财务指标从理论上并没有深入剖析企业陷入财务危机的深层次原因,因此还需要引进非财务信息纳入财务危机预警机制。文章通过公司治理结构与上市公司财务危机关系的分析,运用公司治理来完善财务预警机制,最终引入公司治理信息构建上市公司财务危机预警分析机制。The traditional financial crisis early warning mostly carries on the forecast through the financial index establishment model,the financial index theoretically has not going on depth analysis the deep causes for the enterprise fallen into the financial crisis,so it needs introduce the non-financial information to integrate the financial crisis to early warning mechanism.This paper analyzes the relates between corporate governance structure and financial crisis of listed companies,and using the corporate governance to governs the financial early warning mechanism,establishes financial crisis early warning mechanism of listed companies after introducing corporate governance information.

关 键 词：财务危机 公司治理信息 预警分析机制 

分 类 号：F830.91[经济管理—金融学]