| 非财务指标对我国上市公司财务预警的影响 |
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| 引用本文： | 钱光明,陈德艳.非财务指标对我国上市公司财务预警的影响[J].辽宁石油化工大学学报,2010,30(2):89-92. |
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| 作者姓名： | 钱光明 陈德艳 |
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| 作者单位： | 辽宁石油化工大学,辽宁抚顺,113001 |
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| 摘 要： | 以我国沪深两市被ST的62家工业企业作为研究样本,同时选择相同口径的62家非ST工业企业作为配对样本,采用均值显著性分析、多重共线性分析和回归分析研究了非财务指标对我国上市公司财务预警的影响。研究结果表明,在上市公司ST问题的研究中应综合考虑财务指标与非财务指标,将非财务信息与财务信息有效结合建立预警模型将更好地预警上市公司的财务困境问题。
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| 关 键 词： | 上市公司 财务预警 预警模型 |
Influences of Non-Financial Indicators on Financial Early-Warning for China's Listed Companies |
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| QIAN Guang-ming,CHEN De-yan.Influences of Non-Financial Indicators on Financial Early-Warning for China's Listed Companies[J].Journal of Liaoning University of Petroleum & Chemical Technology,2010,30(2):89-92. |
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| Authors: | QIAN Guang-ming CHEN De-yan |
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| Abstract: | Taking 62 Chinese ST industrial enterprises of listed companies as the research samples,and taking 62 Non-ST industrial enterprises of the same caliber as the paired samples,Influences of non-financial indicators on financial early-warning for China's listed companies were studied by using mean significance analysis,multi-collinearity analysis,and regression analysis.The results show that financial indicators and non-financial indicators should be comprehensive considered on the study of ST listed companies,and that establishing an early warning model using non-financial information and financial information will better warn the financial dilemma of listed companies. |
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| Keywords: | Listed companies Financial early-warning Warning model |
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