针对企业财务危机识别问题,采用实证研究的方法,从权责发生制和收付实现制两个方面考虑企业财务危机,并以企业每股现金流量净额和每股收益同时为负来作为企业财务危机的确认标准,以中国A股1923家上市公司为样本,从14个预选指标中确定每股收益、每股现金流量净额、净资产收益率、流动比率4个强指标,应用BP_Adaboost强分类器对财务危机状况进行分类,其误差率小于5%,说明以此为财务危机确认指标是有效的。 Aiming at the problem of enterprise financial crisis identification, this paper adopts the method of empirical research to consider the enterprise financial crisis from the aspects of accrual basis and receipt and payment system, and takes the net cash flow per share and earnings per share as the negative Financial crisis confirmation criteria, taking 1923 China A-share listed companies as a sample, from the 14 pre-selected indicators to determine the earnings per share, net cash flow per share, return on net assets, the current ratio of four strong indicators, the application BP_Adaboost strong The classification of financial crisis classification, the error rate of less than 5%, indicating that as a financial crisis to confirm indicators is valid.