| 因子分析和Logistic回归在农业上市公司财务预警中的联合运用 |
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| 引用本文： | 陈欣欣,郭洪涛.因子分析和Logistic回归在农业上市公司财务预警中的联合运用[J].数理统计与管理,2022,41(1):11-24. |
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| 作者姓名： | 陈欣欣 郭洪涛 |
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| 作者单位： | 暨南大学管理学院,广东广州510000;仲恺农业工程学院管理学院,广东广州510000 |
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| 基金项目： | 教育部产学合作协同育人项目(VBSE财务共享服务中心实践教学). |
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| 摘 要： | 在普遍采用的盈利能力、偿债能力、经營能力和发展能力四个主要方面财务指标的基础上,新加入了利润质量指标和市场估值两类指标,采用2007-2018年沪深农业上市公司的数据为样本,联合运用因子分析法和二元logistic回归法重新构建农业上市公司财务风险预警模型,结果表明,该模型具有较高的拟合精度和判别能力。
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| 关 键 词： | 农业上市公司 财务危机 因子分析法 LOGISTIC回归模型 |
Study on Financial Crisis Warning of Agricultural Listed Companies Based on Factor Analysis and Logistic Regression Model |
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| CHEN Xin-xin,GUO Hong-tao.Study on Financial Crisis Warning of Agricultural Listed Companies Based on Factor Analysis and Logistic Regression Model[J].Application of Statistics and Management,2022,41(1):11-24. |
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| Authors: | CHEN Xin-xin GUO Hong-tao |
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| Institution: | (College of Management,Jinan University,Guangzhou 510000,China;College of Management,Zhongkai University of Agriculture and Engineering,Guangzhou 510000,China) |
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| Abstract: | In general scholars adopt profit ability,debt paying ability,operation ability and development ability to four aspects on the basis of financial indicators,new joined the profit quality indicators and the market pricing indicators,to build the financial risk early warning model,the 2007-2018 China’s A shares data of agricultural listed companies as samples,using factor analysis method and the method of binary logistic regression model was build,and the prediction and evaluation on the financial status of listed companies of agriculture.The results show that the model has high modeling accuracy and discrimination ability. |
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| Keywords: | agricultural listed company financial crisis factor analysis method logistic regression model |
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