机械设备仪表类上市公司多元线性财务预警模型的比较研究  

Comparative Study on the Multivariate Linear Financial Pre-Warning Model of the Listed Companies of Mechanical Equipment and Instrument Industry

作　　者：周运兰[1] 徐媛媛[1] 

机构地区：[1]中南民族大学管理学院,武汉430074

出　　处：《中南民族大学学报（自然科学版）》2012年第2期123-126,共4页Journal of South-Central University for Nationalities：Natural Science Edition

基　　金：国家社会科学基金(青年)资助项目"民族地区企业融资和金融支持体系研究"(11CMZ033)

摘　　要：研究了制造业下辖的九个子类之一的机械设备仪表类行业,运用比较分析法得出了F分数模型在对机械设备仪表类公司财务预测中的精度高于Z-Score财务预警模型的结论,然后以理论为依据修正了F分数模型,建立了适合于机械设备仪表类行业公司的财务预测且准确度更高的修正F分数模型——F1分数模型,同时又用F1分数模型的拟合来支持和丰富了原有理论.Aiming at the mechanical equipment and instrument industry, which is under the jurisdiction of one of the nine sub-class instrument class industries, this paper finds that the forecasting accuracy of F score model of mechanical equipment and instrument is higher than Z-score financial pre-warning model by using comparative analysis method. According to the related theory, we modify F score model and establish a higher accuracy model for mechanical equipment and instrument industry F1 score model. Furthermore, we make use of the fitting degree of F1 score model to support and enrich the original theory.

关 键 词：机械设备仪表类行业 上市公司 多元线性财务预警模型 比较分析法 现金流量 

分 类 号：F830.9[经济管理—金融学]