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本文基于净资产收益率、总资产增长率、流动比率、资产负债率、流动资产周转率和现金流量比率六个财务指标,以是否被ST作为分组变量,在SPSS16.0软件环境下,运用典型判别分析法,对沪、深两市上市公司的财务状况进行研究。结果显示,所构建的财务危机判别模型总的预测正确率高达87.7%,且二次检验结果较为稳定,表明模型对我国上市公司的财务状况具有较好的判别功效。
Based on the six financial indicators of return on net assets, total assets growth, current ratio, asset-liability ratio, current asset turnover ratio and cash flow ratio, whether ST is used as a group variable or not, under the SPSS16.0 software environment, Discriminant Analysis, the financial situation of listed companies in Shanghai and Shenzhen research. The results show that the overall prediction accuracy of the financial crisis model is as high as 87.7%, and the second test results are more stable, which shows that the model has a good discriminative effect on the financial status of listed companies in China.