| 基于Logit模型的中国预亏上市公司财务困境预测 |
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| 引用本文： | 姜天,韩立岩. 基于Logit模型的中国预亏上市公司财务困境预测[J]. 北京航空航天大学学报(社会科学版), 2004, 17(1): 54-58 |
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| 作者姓名： | 姜天 韩立岩 |
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| 作者单位： | 北京航空航天大学,经济管理学院,北京,100083 |
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| 摘 要： | 使用Logit模型对中国45家预亏的上市公司财务困境进行预测分析。另外还选入了相同数目的业绩正常的公司进行比较。实证研究表明，Logit模型在预测亏损前的上市公司财务困境方面具有较高的准确率。
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| 关 键 词： | 财务困境预测 Logit模型 财务指标 |
| 文章编号： | 1008-2204(2004)01-0054-05 |
| 收稿时间： | 2002-12-30 |
| 修稿时间： | 2002-12-30 |
Forecast of Financial Distress for Chinese Pre-losing Listed Companies Based on the Logistic Model |
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| JIANG Tian,HAN Li-yan. Forecast of Financial Distress for Chinese Pre-losing Listed Companies Based on the Logistic Model[J]. Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition), 2004, 17(1): 54-58 |
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| Authors: | JIANG Tian HAN Li-yan |
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| Affiliation: | School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100083, China |
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| Abstract: | Adopting the logistic model, this paper predicts the financial distress of 45 Chinese listed corporations that would suffer deficit according to their own announcements. For comparison, another 45 listed corporations with normal financial status are chosen. The empirical research shows that the logistic model is effect in predicting the financial distress of pre-losing listed corporations in Chinese stock markets. |
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| Keywords: | predict of financial distress logistic model financial ratios |
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