企业财务预警方法评析  

On Corporate Financial EarlyWarning Techniques

作　　者：田高良[1] 王晓强[1] 赵红建[1] 

机构地区：[1]西安交通大学会计学院,陕西西安710061

出　　处：《预测》2002年第6期23-27,共5页Forecasting

摘　　要：本文评析了定性预警分析、定量预警分析和定性与定量结合预警分析三大类共六种企业财务预警方法,认为在进行企业财务预警分析时,应注意定性与定量方法的综合运用。提出将"A记分"法由定性类划为定性与定量结合类,建立了一套新的方法体系,并将模糊综合评价模型引用到财务预警中,建立了一个定性与定量结合的财务预警模型。This paper mainly analyses the techniques for financial earlywarning(FEW), which include three aspects such as quantitative, qualitative and combination of qualitative and quantitative, totally six kinds of method. It draws a conclusion that is we should pay attention to use the method of combination with the qualitative and the quantitative. There are two new points in this paper. On the one hand, it constructs a new methodology system by adding something new that is in combination with the qualitative and the quantitative based on two FEW methods with traditional the qualitative, the quantitative, and taking 'A score' technique turn to the combination of qualitative and quantitative from qualitative. On the other hand, it uses indefinite comprehensive model in FEW and sets up a combination of qualitative and quantitative FEW model.

关 键 词：财务预警 模糊评价模型 企业财务管理 

分 类 号：F275[经济管理—企业管理]