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2010年9月《巴塞尔协议Ⅲ》的颁布实施,预示着全球金融监管体系的重新建立,而对于银行自身来说,如何增加贷款可信度,降低贷款风险,都与贷款企业自身的财务状况和风险水平有着很大的关系。本文从上市公司的财务报表出发,建立了完善的财务指标体系,反映公司的财务状况和风险状况,利用判别分析法,结合构建判别模型,以期建立适合中国国情的、简易判定上市公司信用风险的财务指标体系。
The promulgation and implementation of the “Basel III” in September 2010 indicates the re-establishment of the global financial regulatory system. However, for the banks themselves, how to increase the credibility of the loans and reduce the loan risks are all related to the financial status of the loan enterprises themselves And the level of risk has a great relationship. Based on the financial statements of listed companies, this paper establishes a perfect financial index system, which reflects the company’s financial status and risk status. By using discriminant analysis and discriminant analysis, this paper establishes a discriminant model that is suitable for China’s national conditions and can easily determine the credit risk of listed companies Financial index system.