财务危机也称财务困境或财务失败,是指企业的盈利能力恶化致使其持续经营遇到严重困难的一种状况。有关财务危机预测的研究在国外最早可追溯到20世纪30年代初,至今已有近80年的历史。国内外学者们在长期的研究中提出了大量的财务危机预测模型。就目前来说,在这些数量众多的模型中, Financial crisis, also known as financial distress or financial failure, refers to a situation in which a company’s profitability deteriorates causing serious problems in its going concern. The research on the prediction of financial crisis can be traced back to the early 1930s in foreign countries, and it has nearly 80 years of history. Domestic and foreign scholars have proposed a large number of financial crisis prediction models in long-term research. For now, in these numerous models,