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近年来国内外学者从各个角度尝试利用财务数据开发能有效识别、度量和控制财务危机的技术或方法。目前为止国外已开发出若干财务危机评价模型,有的模型在信贷风险评价与管理企业资信评估等实务中已得到广泛应用。而我国对财务危机预警指标仍使用传统的经验范式,因而探索我国企业财务危机预警指标体系对我国经济体制改革深化具有较强理论意义与较紧迫的现实意义。
In recent years, domestic and foreign scholars try to use the financial data from all angles to develop technologies or methods that can effectively identify, measure and control the financial crisis. So far, a number of financial crisis evaluation models have been developed abroad, and some models have been widely used in the practice of credit risk assessment and management of corporate credit ratings. However, our country still uses the traditional empirical paradigm for early warning indicators of financial crisis. Therefore, it is of great theoretical and urgent significance to explore the early warning indicator system of corporate financial crisis in our country for the deepening of China’s economic structural reform.