统计研究 ›› 2000, Vol. 17 ›› Issue (10): 46-51.
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高培业, 张道奎
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GAO Pei-Ye, ZHANG Dao-Kui
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Abstract: 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 environment in China, financial statements can sufficiently reflect the characteristics of failed corporations. Thus it is feasible to use two linear discrimination functions, which just include four financial rations respectively, to discriminate and predict corporate failure very well.
高培业, 张道奎. 企业失败判别模型实证研究[J]. 统计研究, 2000, 17(10): 46-51.
GAO Pei-Ye, ZHANG Dao-Kui. Empirical Study on the Corporate Failure Discrimination Model[J]. , 2000, 17(10): 46-51.
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https://tjyj.stats.gov.cn/CN/Y2000/V17/I10/46
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