【作者】 袁雪；

【导师】 杨方文；

【作者基本信息】 华北电力大学（河北） ， 会计学， 2009， 硕士

【摘要】 企业的生存和发展面临着各种风险和危机因素,任何危机都有一个蕴藏、生成、演化、临近、显现的过程,具有一定的先兆性和可预测性。防范和规避财务危机,对于促进企业的健康发展具有重要的现实意义。本文架构在企业预警理论之上,以企业财务报告及其他相关经营资料为依据,通过对财务指标变动幅度的分析,运用Logistic回归分析方法建立财务预警模型,及时发现和传递危机信号,督促企业管理当局采取有效措施,最大限度地避免或减少危机的破坏作用;帮助经营者及时找出导致财务危机的根源,弥补企业现有的经营管理缺陷,防范和化解风险,避免财务危机再度发生。更多还原

【Abstract】 Enterprise’s survival and development are facing kinds of risk and crisis factors, any crisis has implication, production, evolution, approaching, appearance process, has certain omen and predictability. Prevention and avoidance of financial crises, has vital practical significance for promoting enterprise’s healthy development. This article construction on enterprise forewarns theory, take enterprise financial report and related manages material as basis, through analysis of financial indicators’changing extent, utilizes Logistic regression analysis method establishment finance early warning model, discover and transfer crisis signal in time, supervise and urge business administration authority takes effective measures, maximum limit avoids or reduced crisis’s destructive effect; Helps operator to promptly find out root cause of financial crisis, to make up for defects in management,avoid financial crisis from happening again.更多还原