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引言:财务预警在企业管理中起着重要的作用。本文以沪深两市A股市场上化学原料及化学制品制造业中的100家企业为样本,建立了基于非配对样本的财务预警模型,并用检验样本检验了模型的预测能力,得出了模型有效的结论。随着经济的不断发展,财务预警模型逐渐成为财务问题研究的对象之一。国内外的研究虽然已经取得了显著的成就,但它们大多基于配对样本,而基于非配对样本的研究却较为少见。而且,国内对于预警模型分割点的选择也缺乏深入研究。
Introduction: Financial warning plays an important role in business management. In this paper, a sample of 100 enterprises in the chemical raw materials and chemical products manufacturing industry in the A-share market of Shanghai and Shenzhen stock markets is taken as a sample to establish a financial early-warning model based on unpaired samples. The forecasting ability of the model is tested with test samples, Effective conclusion. With the constant development of the economy, the financial early-warning model has gradually become one of the objects of financial research. Although remarkable achievements have been made at home and abroad, most of them are based on paired samples. However, studies based on unpaired samples are relatively rare. Moreover, the domestic selection of early warning model segmentation point is also lack of in-depth study.