期刊论文

An Empirical Study of Financial Early Warning in SMEs——From the Experience and Evidence of Listed Companies

中文

科学决策

1006-4885

2010

2

29-33,77

10.3969/j.issn.1006-4885.2010.02.005

湖南省教育厅基金项目“我国中小企业财务预警实证研究”（项目编号:08C407）；

本校为第一机构

文章采用了统计方法中的因子分析法,通过对我国中小板上市公司财务失败状况的实证研究,建立了中小板上市公司财务预警模型——主成分模型,并通过选择的样本指标,初步确定了企业财务状况评价区域,并对模型的有效性进行了检验。结果证明所建立的模型对中小板上市公司具有预警作用。

The article used factor analysis of statistical methods to establish listed SMEs ’financial early-warning model—the prin cipal component model through the empirical research of listed SMEs’financial failure. Moreover,this article initially identified the evaluation region of the financial situation of enterprises through the sample indicators which were chosen,and tested the validity of the model. In addition,the results showed that the model ...