上市公司财务困境预测模型比较研究  

Comparative Study on Models of Financial Distress Prediction in Chinese Listed Firms

作　　者：杨建辉[1] 陈炽文[1] 

机构地区：[1]华南理工大学工商管理学院,广东广州510640

出　　处：《科技管理研究》2011年第2期224-226,共3页Science and Technology Management Research

摘　　要：以因财务原因被实施特别处理的公司作为财务危机公司,有目的地选择了三类样本(房地产行业样本、不同行业的样本、房地产行业样本与不同行业样本的混合),取其发生财务困境的前两年数据,运用神经网络、决策树和支持向量机模型进行财务预警,以研究行业因素对三种模型预警准确度的影响。This paper uses ST companies as distress companies, and uses neural network, decision tree and support vector machine for financial distress prediction. In order to study how the industry factor and time factor ＂affect the models, we purposely choose three kinds of samples （real estate industry, different industries, the mixture of estate industry and different industries） for study, which samples are set respectively two year ago and three years ago.

关 键 词：危机预警 神经网络 决策树 支持向量机 

分 类 号：F275[经济管理—企业管理]