文献类型：期刊文章

作　　者：高培业[1] 张道奎[2]

机构地区：[1]中国建设银行深圳分行 [2]深圳证券交易所综合研究所

出　　处：《统计研究》

年　　份：2000

卷　　号：17

期　　号：10

起止页码：46-51

语　　种：中文

收录情况：BDHX、BDHX1996、CSSCI、CSSCI2000_2002、NSSD、RWSKHX、SKJJZZ、核心刊

摘　　要：Since 1960s,studies on corporate failure prediction have prevailed both in the United States and in European countries.But few researches on this subject have been conducted in our country until very recently.We make use of the financial statements of companies incorporated in Shenzhen and build a successful model for corporate failure discrimination.We conclude that under current economic and accounting envionment in China,financial statements can sufficiently reflect the characteristics of failed corporations.Thus it is feasible to use two linear discriminant functions,which just include four financial ratioes respectively,to discriminate and predict corporate failure very well.

关 键 词：企业失败  判别模型  实证研究

分 类 号：F270[工商管理类] F224.0]