摘要
主要针对我国家电业上市公司,利用其公开披露的年报财务信息和数据,运用聚类分析法、判别分析法和主成份分析法等多元统计分析方法,并借助于SPSS统计分析软件,建立多变量预测模型进行企业财务危机预警的实证分析。利用财务危机预警体系,企业可以预先发现将有可能出现的财务危机。分析研究方法可供国内的上市公司和非上市公司进行财务危机预警分析的参考。
This paper is focused on early warning of corporation financial crisis for the China's household electric appliance manufacturers in stock market. Firstly, using company's open-disclosed annual statements as data resource, the financial indexes system is constructed. Secondary, adopting the multivariable statistical analysis method, such as cluster, discriminate and principle component analysis, the multivariate models for the empirical study on early warning of financial crisis by making use of SPSS statistical software are set up. The corporation might discover the financial affairs crisis that shall probably arise beforehand by using the financial affairs crisis early warning system. This study and analysis may serve as reference for domestic industries and enterprises.
出处
《重庆建筑大学学报》
CSCD
2004年第5期118-123,共6页
Journal of Chongqing Jianzhu University
关键词
多元统计
上市公司
财务危机
预警
multivariate statistics
corporation in stock market
finance risk
early warning
