摘要
在当前房地产调控政策下,我国建材业上市公司面临着巨大的财务危机。论文对24家建材业上市公司2009年、2008年的财务指标进行了基于Logistic回归模型的财务预警实证分析,并利用上述模型及2010年的财务数据对样本公司2011年的财务状况进行了预测,继而给出了财务风险应对策略,以期我国建材业上市公司能够走出财务困境,走上健康发展的道路。
The publicly traded companies in the building materials industry are facing the huge financial crisis under the current real estate regulatory policies.The paper conducted an empirical analysis of the financial warning based on Logistic regression model,using the financial index of 2009 and 2008 from 24 publicly traded companies in the building materials industry,and predicted the financial status in 2011 for the sample companies through the utilization of the model and the 2010 financial data.The financial risk response strategies were proposed,which help the publicly traded companies to get through the financial difficulties and develop in the healthy way.
出处
《工程管理学报》
2011年第4期472-476,共5页
Journal of Engineering Management
关键词
建材业
财务预警
LOGISTIC回归模型
风险应对
building materials industry
financial warning
Logistic regression model
risk response
