基于Altman模型对会计信息公正性的简略评价

• 作 者: 刘海利 范晨光
• 机 构: 石家庄计算机职业学院,河北美术学院,
• 出 处: 科技致富向导
• 发表日期: 2011年09期
• 关键词: 公正性 Z3模型 评价模式 财务失败预警

会计信息的公正性是对待信息相关者利益公平公正的基础。本文通过对会计公正性的定义分析,基于Altman非制造业上市公司财务失败预警模型(Z3模型)探求一种对非制造业的上市公司的会计信息的公正性简略评价模式,且对该模式进行了实证分析和评价以及该模式的缺陷进行了总结。

The fairness of accounting information is the basis for treating the fair and just interests of stakeholders. This article through the analysis of the definition of accounting fairness, based on the Altman non-manufacturing listed company’s financial failure early warning model (Z3 model) to find a non-manufactured listed company’s accounting information, a fair evaluation of the mode of fairness, and the model The empirical analysis and evaluation as well as the defects of the model were summarized.