本文關(guān)鍵詞： 基于 神經(jīng)網(wǎng)絡(luò) 電力 上市公司 財務(wù) 預(yù)警 實證 研究　出處：《財會通訊》2013年11期 　論文類型：期刊論文

【摘要】：正一、引言隨著電力體制改革的深入,電力企業(yè)面臨的風(fēng)險越來越多。財務(wù)活動作為經(jīng)營活動的關(guān)鍵環(huán)節(jié),其風(fēng)險應(yīng)是眾多風(fēng)險中最需要關(guān)注的,因此電力企業(yè)的財務(wù)風(fēng)險預(yù)警是一個非常值得探討的課題。財務(wù)預(yù)警的研究始于20世紀(jì)30年代,我國最早由吳世農(nóng)、黃世忠(1986)引入,他們根據(jù)我國《企業(yè)破產(chǎn)法》構(gòu)建出企業(yè)破產(chǎn)的的財務(wù)指標(biāo)體系:資產(chǎn)變現(xiàn)能力、負(fù)債狀況、資產(chǎn)使用效率,以及盈
[Abstract]:First, with the deepening of electric power system reform, electric power enterprises are facing more and more risks. Therefore, the early warning of financial risk in electric power enterprises is a topic worthy of discussion. The research of financial early warning began in 1930s and was first introduced by Wu Shinong and Huang Shizhong in 1986. According to our country's Enterprise bankruptcy Law, they set up the financial index system of enterprise bankruptcy: assets realizability, liability status, asset use efficiency, and earnings.
【作者單位】： 桂林電子科技大學(xué);
【分類號】：F426.61;F406.72
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本文編號：1528626