摘要
以2007年被ST的30家上市公司和配对产生的30家正常经营上市公司为样本,以它们2002-2004年的财务指标为样本数据,运用基于数据挖掘的BP神经网络方法构建了上市公司财务困境预警模型。经实证表明,该模型具有良好的预测效果,研究结论对上市公司、投资者和债权人采取有效措施防范风险具有重要借鉴意义。
In this paper, while selecting 30 listed companies under Special Treatment by the Stock Exchange in 2007dand 30 non-ST listed companics as a paired sample, and selecting their Financial indicators from 2002-2004 as sample data, we constructed Neural Network financial distress forewarning models using data mining techniques, The result of study indicates that the forewarning models has good prediction, The research results can be referenced by the listed-companies, investors and creditors to take effective risk preventing measures.
出处
《科技和产业》
2008年第10期53-56,75,共5页
Science Technology and Industry
关键词
财务困境
预警
数据挖掘
BP神经网络
financial distress
forewarning
data mining
BP neural network
