發(fā)布時間：2018-03-17 04:01

  本文選題：兩種　切入點：財務　出處：《財會通訊》2013年11期 　論文類型：期刊論文

【摘要】：正建立一套有效的財務危機預警系統(tǒng),對企業(yè)的財務和經營狀況進行預警和監(jiān)督,為管理層提供決策支持,是十分必要的,而企業(yè)要建立財務危機預警系統(tǒng)的關鍵是選擇合適的財務預警模型。在眾多的財務危機預警模型中,運用比較廣泛的是Z計分模型和F分數(shù)模型。一、兩種財務危機預警模型概述(一)Z計分模型Z計分模型Altman以美國公司作為研究樣本建立的:Altman先后提出過兩個模型,一個適用于上市公司,一
[Abstract]:It is necessary to establish an effective early warning system for financial crisis, to provide early warning and supervision of the financial and operational status of the enterprise, and to provide decision-making support to the management. The key to establish the financial crisis warning system is to choose the appropriate financial warning model. Among the many financial crisis warning models, the Z score model and the F score model are widely used. Overview of two kinds of financial crisis warning models (first Z scoring model Z scoring model Altman using American companies as a research sample) have put forward two models one for listed companies one for listed companies one is for listed companies one is suitable for listed companies one is suitable for listed companies one is used for listed companies and the other is established with American companies as a research sample.
【作者單位】： 上海大學;
【分類號】：F626.115;F406.72
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本文編號：1623040