基于主成分-Logistic模型的医药业上市企业财务风险预警研究  

Research on Financial Risk Early Warning of Pharmaceutical Enterprises based on Principal Component Logistic Model

作　　者：王晓荣[1] 刘倩 吴玉婷 WANG Xiaorong;LIU Qian;WU Yuting(Hebei University of Architecture,Zhangjiakou 075000)

机构地区：[1]河北建筑工程学院,河北张家口075000

出　　处：《河北建筑工程学院学报》2023年第4期178-184,共7页Journal of Hebei Institute of Architecture and Civil Engineering

摘　　要：为客观科学对医药业上市企业进行财务风险预警,选取了截至2021年深交所和上交所上市的20家医药上市企业为样本。从盈利、偿债、营运、发展、现金流五个方面选取了51个指标,采用S-W检验、F检验、Mann-Whitney U检验对51个指标进行筛选,构建出财务风险预警指标体系。最后,利用主成分分析结合模型构建出财务风险预警模型,模型准确度为85%,希望所构建模型对医药业健康发展起到借鉴作用。In order to carry out financial risk early warning for listed pharmaceutical enterprises objectively and scientifically,20 listed pharmaceutical enterprises listed in Shenzhen Stock Exchange and Shanghai Stock Exchange by 2021 were selected as samples.Secondly,51 indicators are selected from five aspects:profit,debt repayment,operation,development and cash flow.Then,S-W test,F test and Mann-Whitney U test were used to screen 51 indicators,and a financial risk early warning indicator system was constructed.Finally,a financial risk early warning model is constructed by principal component analysis combined with the model,and the accuracy of the model is 85%.It is hoped that the model constructed can play a reference role for the healthy development of the pharmaceutical industry.

关 键 词：医药业 财务风险预警 主成分分析 LOGISTIC模型 

分 类 号：F275[经济管理—企业管理]