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随着经济的发展,企业面临的财务风险日益增大。在这种激烈的竞争环境中,如何协助企业及早有效规避和分散财务风险成为理论界探索的热点。目前国内外对财务风险的评价方法主要有以下几种。第一种,单变量判定模型。这种方法用单一的财务比率来评价企业财务风险,依据是企业出现财务困境时,其财务比率和正常企业的财务比率有显著差别。一般认为比较重要的财务比率是:现金流量、负债总额、资产收益率、资产负债率:第二种,多元线性评价模型。多元线性模型在单
With the economic development, the financial risks faced by enterprises are increasing day by day. In such a fierce competitive environment, how to help enterprises effectively avoid and distract financial risks as early as the theoretical hot spot has been explored. At present, the evaluation methods of financial risk at home and abroad mainly include the following. The first one is the univariate decision model. This approach uses a single financial ratio to assess the financial risk of an enterprise based on the significant difference between the financial ratios of an enterprise and the financial ratios of a normal enterprise when financial distress occurs. Generally considered the more important financial ratios are: cash flow, total liabilities, return on assets, debt ratio: the second, multiple linear evaluation model. Multivariate linear models are single