| 基于公司治理因素的财务困境预警实证研究 |
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| 引用本文： | 张秀艳,罗萌萌. 基于公司治理因素的财务困境预警实证研究[J]. 长春工程学院学报(社会科学版), 2009, 10(3): 55-58 |
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| 作者姓名： | 张秀艳 罗萌萌 |
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| 作者单位： | 吉林大学,商学院,长春,130012 |
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| 基金项目： | 吉林大学"985工程"项目"中国宏观经济分析与预测" |
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| 摘 要： | 在对财务困境预警领域已有研究成果进行总结和评价的基础上,选取我国沪、深两市2007、2008年被ST的70家公司,及与其上市时间及主营业务相近的70家非ST公司,提取财务指标及有关治理指标对上市公司财务困境进行预警研究。实证研究结果表明：将公司治理因素引入预警模型能够提高预警的准确程度,财务困境预警研究综合考虑财务指标和治理指标具有积极意义。
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| 关 键 词： | 财务困境 财务指标 治理因素 |
Empirical Research on the Financial Distress Based on Corporate Governance Structure |
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| ZHANG Xiu-yan,LUO Meng-meng. Empirical Research on the Financial Distress Based on Corporate Governance Structure[J]. Journal of Changchun Institute of Technology(Social Science Edition), 2009, 10(3): 55-58 |
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| Authors: | ZHANG Xiu-yan LUO Meng-meng |
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| Affiliation: | ZHANG Xiu-yan,et al.(Business School of Jilin University,Changchun 130012,China) |
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| Abstract: | Research on the financial distress in company has been an important role.Based on reviewing the classic literature,selecting seventy ST companies in the year 2007 and 2008,as well as the comparison companies,we built the warning models of financial distress.Results show that the model concluding corporate governance variables is better than that concluding financial rates only,which providing more reliable analysis for us to judge whether the company has the probability of financial distress. |
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| Keywords: | financial distress financial rates corporate governance structure |
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