| 财务预警指标拓展研究探析 |
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| 引用本文： | 李志强.财务预警指标拓展研究探析[J].河南大学学报(社会科学版),2009,49(3). |
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| 作者姓名： | 李志强 |
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| 作者单位： | 西南交通大学,经济管理学院,四川,成都,610031;河南大学,管理科学与工程研究所,河南,开封,475001 |
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| 摘 要： | 财务预警指标选取的质量,直接影响到预警模型的建立和预测结果的准确性.已有的研究变量选取的随意性较大,灵敏性和时效性较差,较少考虑非财务指标和与财务失真相关的指标.指标的选取应该遵循完整性、最小性、相关性、敏感性等原则,指标体系中除了偿债能力、发展能力、盈利能力等财务指标外,还应包括公司治理、股权结构、企业文化等非财务指标.把财务失败指标和财务失真指标结合起来,构建综合指标预警模型,才是解决财务预警问题的根本之道.
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| 关 键 词： | 财务预警 财务失败 拓展指标 非财务预警指标 财务失真预警 |
The Expanded Index of the Financial Warning |
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| LI Zhi-qiang.The Expanded Index of the Financial Warning[J].Journal of Henan University(Social Science),2009,49(3). |
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| Authors: | LI Zhi-qiang |
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| Institution: | 1.College of Economics and Management;Southwest Jiaotong University;Chengdu 610031;Sichuan;China;2.Henan University;Kaifeng;475001;Henan;China |
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| Abstract: | The quality about how to select the financial early-warning indicator has a direct impact on the establishment of the model of early warning and prediction accuracy of the findings.In the old research variables have been selected randomly with less sensitivity and effectiveness and non-financial indicators and financial indicators were seldom considered.The selection of indicators should be guided by principle of integrity,youngest,relevance and sensitivity.Indicators apart from the solvency of the system,t... |
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| Keywords: | financial warning financial failure development indicators non-financial early warning indicators financial distortion warning |
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