摘要
公司财务危机研究,在我国刚刚起步。从研究方法和研究角度看,都与国外的相关研究存在着一定的差异,主要表现在资本市场的成熟程度和特性的区别以及研究方法的不完善。通过对国内外该研究领域经典文献的回顾,从规范性理论研究和实证研究两方面对已有研究成果进行综述,对我国开展该项研究的方向和趋势提出建设性的思路。
Positive research on financial distress is one of the most important research in developed capital market countries, but in our country, it is just at the beginning. Moreover, whether the research method or research latitude,there are a lot of differences between our country and developed country in this field, and it be reflected on the development levels of capital market and the imperfect on the research method. Thorough review of the classics literatures of international and domestic on the research field, and focusing on the critical problems, the author makes a summarization and an evaluation to the published resultant, and, finally, puts up some constructive ideas for the research method and research orientation in China.
出处
《西南师范大学学报（人文社会科学版）》
CSSCI
北大核心
2005年第1期89-94,共6页
Journal of Southwest China Normal University(Philosophy & Social Sciences Edition)
关键词
财务危机
规范理论
实证研究
财务预警模型
financial distress
prediction
postivie arch
financial prediction model
