摘要
通过将Logistic回归分析法和因子分析法进行有效地组合,对我国上市公司的财务危机状况进行了研究。利用SPSS软件并以24个财务比率指标和5个因子变量为基础,建立了上市公司危机预警模型,并检验了其预测的准确率,结果表明判断准确率达到89.5%。同时对财务危机预警模型的两类错误成本进行了分析。
By combining effectively Logistic regression analysis method and factor analysis method, this paper studies the status of financial crisis in China listed companies. Using SPSS software, based on 24 financial ratio indices and 5 factor variables, the paper creates the crisis-precaution model for listed companies and verifies its accuracy as precaution. The test result shows that the accuracy can reach 89.5% In the meanwhile, the paper also analyzes two types of wrong costs in the financial crisis precaution model.
出处
《铁道运输与经济》
北大核心
2006年第2期12-15,共4页
Railway Transport and Economy
关键词
上市公司
财务
预警系统
回归模型
指标
listed company
financial
precaution system
regression model
index
