Journal of Liaoning Petrochemical University

Journal of Liaoning Petrochemical University ›› 2016, Vol. 36 ›› Issue (1): 80-84.DOI: 10.3696/j.issn.1672-6952.2016.01.017

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  • Received:2015-01-03 Revised:2015-04-13 Published:2016-02-25 Online:2016-03-01

基于相关利益者的财务危机预警体系研究

朱媛媛,王莉华   

  1. ( 辽宁石油化工大学 经济管理学院,辽宁 抚顺, 1 1 3 0 0 1)
  • 通讯作者: 王莉华( 1 9 6 3 - ) , 女, 教授, 从事会计基本理论和实务方面的研究; E - m a i l : 2 4 1 7 6 2 9 1 5 7@q q. c o m。
  • 作者简介:朱媛媛( 1 9 8 9 - ) , 女, 硕士研究生, 从事财务管理方面的研究; E - m a i l : 2 7 5 3 0 9 2 4 0 8@q q. c o m。

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摘要: 选取 A股制造业2 9家2 0 1 2 - 2 0 1 4年内首次被S T的财务危机企业和2 9家财务安全企业为研究对
象, 建立了以财务指标为自变量的逻辑回归模型和引入相关利益者变量的综合模型, 并用此两种模型对样本发生危
机的前三年数据进行了分类。研究结果表明, 引入相关利益者变量在一定程度上能够提高现有财务危机预警体系
的准确性。

关键词: 相关利益人,  , 财务危机,  , 预警, 预警体系, 财务危机预警

Cite this article

朱媛媛,王莉华. 基于相关利益者的财务危机预警体系研究[J]. 辽宁石油化工大学学报, 2016, 36(1): 80-84.