本文对国内外在该领域的研究状况进行了综述,介绍了可以应用于企业财务危机判别的各种方法,最后经对比各种模型的优缺点及在结合我国实际情况的基础上,利用我国上市公司近几年的数据资料,结合因子分析选择了多元逻辑回归进行建模。文章最后还针对模型存在的不足对后续研究提出了合理建议。 This article summarizes the research situation in this field at home and abroad, introduces various methods that can be applied to the identification of financial crisis in enterprises, and finally compares the advantages and disadvantages of various models and on the basis of the actual situation in our country, Company data in recent years, combined with factor analysis chose multiple logistic regression modeling. At the end of the article, some reasonable suggestions are put forward for the follow-up research in view of the deficiency of the model.