摘要
分析了企业财务危机预警模型的构成要素,并在此基础上从企业增长周期波动性、财务危机的渐进性和预警指标的有效性三方面,对构建财务危机预警模型的必要性、可能性和有效性进行了理论分析。
This paper analyzes the elements of the early warning model for financial crisis.Then the necessity, possibility and effectiveness of establishing the early warning model for financial crisis are analyzed based on the theories. They are the volatility of enterprise growth cycle,progressiveness of enterprise financial crisis and effectiveness of early warning indicators.
出处
《科技与管理》
CSSCI
2008年第1期95-97,共3页
Science-Technology and Management
关键词
财务危机
预警指标
预警模型
financial crisis
early warning indicators
early warning model
