基于Bayes判别分析法的上市公司财务风险研究  

Research Based on Discriminative Analysis of Bayes into Financial Risks Faced with the Exchange-listed Companies

作　　者：黄振[1,2] 朱珺[2] 张为[2] 

机构地区：[1]湖南大学金融与统计学院,湖南长沙410082 [2]湖南工业职业技术学院商贸旅游系,湖南长沙410208

出　　处：《洛阳理工学院学报（社会科学版）》2012年第3期26-28,共3页Journal of Luoyang Institute of Science and Technology：Social Science Edition

摘　　要：上市公司如果发生财务风险,就会使投资者遭受重大损失。在前人研究的基础上,选择适当的财务指标,运用Bayes判别分析法建立了上市公司财务风险判断模型,并利用该模型对上市公司的财务风险进行了实证检验。实践证明,上市公司只有不断提高盈利能力,正确把握财务杠杆尺度,才能有效规避财务风险,实现持续经营。In case of occurrence of financial risks of the exchange-listed companies, it will cause investors to suffer heavy losses. Depending on the previous studies, this paper selected the appropriate financial indicators, took the method of discriminative analysis of Bayes to establish an estimation model of financial risks for the exchange-listed companies and applied the model to conduct empirical test. Practice proved that only the exchange-listed companies constantly improve their profitability and correctly manipulate the financial lever scale, could they be effective to avoid financial risks and achieve sustainable development.

关 键 词：Bayes判别分析 财务风险 上市公司 

分 类 号：F224.0[经济管理—国民经济]