我国上市公司财务危机预测指标体系的述评与选择  

Comments and Choices on Listed Companies' Financial Crisis Predictor System

作　　者：李文杰[1] 

机构地区：[1]埃克塞特大学

出　　处：《上海商学院学报》2011年第6期82-85,共4页Business Economic Review

摘　　要：本文回顾了国内外具有代表性的文献,对其使用预测指标的频数与样本数进行统计,结合锐思数据库取得的数据,得出我国上市公司财务危机预测备选指标体系,具有较好的适用性、可靠性、客观性与有效性。同时,本文指出文献中的一些不足之处,并给出改进建议。This paper reviews representative documents from China and abroad, calculates its frequency of adopting predicted indexes and the sample statistics and gets predicted indexes. The predicted index systems have a preferable applicability, reliability, objectivity and prediction. Meanwhile, the paper points out some inadequacies from documents and gives constructive suggestion for improvement. In short, this predicted index system can be an applicable tool for financial analysts and researchers.

关 键 词：财务危机 财务比率指标 财务危机预测 

分 类 号：F275[经济管理—企业管理]