摘要
企业财务风险预警模型包括偿债能力、营运能力、盈利能力、发展能力和现金流量五方面指标。经过验证,采用制造业数据、运用Logistic回归分析法和主成分分析法构建的企业财务风险预警模型预测准确率达到90%以上。
Enterprise financial risk warning model includes five indicators: debt paying ability,operating ability,profitability,development capacity and cash flow.After verification,the forecast accuracy rate of the financial risk warning model,based on manufacturing data,constructed by logistic regression analysis method and the principal component analysis method,was above 90%.
出处
《南京审计学院学报》
2013年第4期58-68,共11页
journal of nanjing audit university
基金
2011年山东省社科规划项目(11CKJJ06)
关键词
制造业
财务风险预警模型
主成分分析法
风险管理
Logistic回归分析法
manufacturing industry
financial risk warning model
principal component analysis
risk management
logistic regression analysis method
