多元统计分析在企业财务危机预警中的应用

主要针对我国家电业上市公司,利用其公开披露的年报财务信息和数据,运用聚类分析法、判别分析法和主成份分析法等多元统计分析方法,并借助于SPSS统计分析软件,建立多变量预测模型进行企业财务危机预警的实证分析.利用财务危机预警体系,企业可以预先发现将有可能出现的财务危机.分析研究方法可供国内的上市公司和非上市公司进行财务危机预警分析的参考.

Application of Multivariate Statistics in Early-warning of Corporation Financial Crisis

This paper is focused on early warning of corporation financial crisis for the China's household electric appliance manufacturers in stock market. Firstly, using company's open-disclosed annual statements as data resource, the financial indexes system is constructed. Secondary, adopting the multivariable statistical analysis method, such as cluster, discriminate and principle component analysis, the multivariate models for the empirical study on early warning of financial crisis by making use of SPSS statistical software are set up. The corporation might discover the financial affairs crisis that shall probably arise beforehand by using the financial affairs crisis early warning system. This study and analysis may serve as reference for domestic industries and enterprises.