摘要
借鉴已有的财务危机预警模型,结合中国企业实际,从偿债能力、赢利能力、营运能力、发展能力、资产流动性和收现能力6个方面考虑,设计新的Z值评分模型并进行实证检验,提出在财务预警中需要考虑Z值上限及Z值波动性的思想。最后根据所设计的模型和思想对辽宁省上市公司进行财务危机分析,并提出相关的政策建议。
Through the study on existing financia｜ crisis early- warning model, the paper met Chinese enterprises＇ characters, designed and tested a new Z-score model from six aspects, i.e. debt ability, profitability, working ability, development ability, the liquidity of asset and the statement of cash flows. It pointed out the max and the fluctuation of Z-score, which should be tak- en into account in financial crisis warning. On this basis it ana- lyzed the financial crisis of Liaoning listed company, and prop- osed relative policy suggestions.
出处
《大连海事大学学报（社会科学版）》
2009年第5期65-69,共5页
Journal of Dalian Maritime University(Social Science Edition)
基金
辽宁省哲学社会科学规划基金重点项目(L08AJY001L08AJY002)
关键词
财务危机
Z值评分
预警模型
辽宁省
financial crisis
Z-score
early warning model
Liaoning province
作者简介
作者简介：王满（1962-），女，沈阳人，博士，教授
