国内外专家研究提出的财务风险预警模型越来越多,比较著名的有Beaver的单变量判定模型;Altm an运用多元变量分析法建成的Z-Score模型;Coats和Fant利用类神经网络理论构建的财务预警模型;我国周首华等人的F分数模型等等。这些模型有一个共性,就是都以证券市场的上市公司会计报表 The financial risk early-warning model proposed by domestic and foreign experts is more and more, and the famous one-variable judgment model with Beaver is more famous. Altm an uses the Z-Score model built by multivariate analysis method. Coats and Fant use neural network theory Financial early warning model; F China’s first week of China’s F-score model and so on. These models have a commonality, that is, all with the stock market of listed companies accounting statements