| 基础产业集团公司财务危机预警模型探讨 |
| |
| 引用本文： | 叶泽,常新菊.基础产业集团公司财务危机预警模型探讨[J].长沙理工大学学报(社会科学版),2004,19(3):57-60. |
| |
| 作者姓名： | 叶泽 常新菊 |
| |
| 作者单位： | 长沙理工大学,管理学院,湖南,长沙,410077 |
| |
| 基金项目： | 财政部重点会计科研项目 |
| |
| 摘 要： | 文章通过对基础产业集团公司合并报表所反映的财务比率进行实证分析,建立logout数学模型,计算集团公司出现财务危机的概率.模型实例计算结果表明:流动资产、总资产与经营活动现金净流量、总资产、净利润、主营业务收入等三项指标对财务危机的发生有显著性的影响,有较好的预测效果.
|
| 关 键 词： | 集团公司 财务危机 预警指标 logout回归模型 |
| 文章编号： | 1672-934X(2004)03-0057-04 |
| 修稿时间： | 2004年8月10日 |
The Model of Financial Crisis Prewarning of Infrastructural Group Corporation |
| |
| YE Ze,CHANG Xin-ju.The Model of Financial Crisis Prewarning of Infrastructural Group Corporation[J].Journal of Changsha University of Science & Technology,2004,19(3):57-60. |
| |
| Authors: | YE Ze CHANG Xin-ju |
| |
| Abstract: | Through an analysis of the financial rate as revealed in the report from basic industrial group corporations, this article sets up the logistic model, which helps calculate the probability of financial crisis in group corporations. Practical calculation results according to this model prove that the following three indices exert a prominent influence upon the emergence of financial crisis with positive prewarning effect, namely, the total capital of current assets, total capital of business net cash flow net and the net profit of major business income. |
| |
| Keywords: | group corporation financial distress prewarning indices logistic regression model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
