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1、上市公司财务预警的实证分析（Empiricalanalysisoffinancialearlywarningoflistedcompanies）Abstract:withtheincreasinglyfiercemarketcompetition,financialfailurewilldirectlyaffectthesurvivalanddevelopmentofenterprises.Therefore,improvingthefinancialearly-warningsystem,theneedtoincreasethepublicityandimpleme
2、ntationofthe"accountinglaw"andeffortstoformulateaccountingstandards,establishnewevaluationindextomeasuretheperformanceoflistedcompanies,improvethefinancialearly-warningmethod,managementtotheenterprisesinthefinancialcrisisthearrivaloftheauthoritiestosendasignal,thetimelyimprovementofprod
3、uctionandmanagement,inordertoprolongthelifeofenterprise.Keywords:financialfailure;financialearlywarning;empiricalanalysisCLCnumber:F275documentcode:Aarticlenumber:10037217(2001)06008305SinceJuly1,1994theformalimplementationofthe"companylaw"stipulatesthatthecompanyinthepastthreeyearsofco
4、nsecutivelosses,thesecuritiesregulatoryauthorityundertheStateCouncildecidedtosuspendthelistingofitsshares,thelosssituationfailedtoclearwithinthetimelimit,thesecuritiesregulatoryauthorityundertheStateCouncildecidedtoterminatethelistingofitsshares.ChineseSecuritiesRegulatoryCommissiononMa
5、rch16,1998issued"onthelistedcompaniesduringtheabnormalsituationofthestockspecialtreatmentnotice",specialrequirementsofthesecuritiesexchangedealwith"anomalies"oflistedcompaniesstock(specialtreatment,referredtoST).Atpresent,therearenearly50specialtreatmentcompaniesinShanghaiandShenzhentwo
6、cities.Themanagementoflistedcompaniesurgentlyneedstoestablishafinancialanalysissystemthatcanprewarnthecrisistohelpavoidordefusethepossiblefinancialcrisis.First,themainfinancialearly-warningmodelbrieflyFinancialfailurereferstoaseriesofdynamicresultsoffinancialcrisiscausedbypooroperationo
7、ftheenterprise.Thefinancialearly-warningisbasedonfinancialstatements,managementplanandotherrelevantaccountinginformationasthebasisfortheuseofaccounting,statistics,finance,businessmanagement,marketingtheory,usingratioanalysis,comparativeanalysis,factoranalysisandotherstatistical
