| 基于回归方程的流通企业破产风险模型 |
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| 引用本文： | 蒋云贵,柳思维.基于回归方程的流通企业破产风险模型[J].系统工程,2010(9). |
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| 作者姓名： | 蒋云贵 柳思维 |
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| 作者单位： | 中南大学商学院; |
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| 基金项目： | 湖南省哲学社会科学基金资助项目(08YBB341); 湖南省学习型社会基地项目(JDB0908); 湖南省教育厅科研基金重点资助项目(10A011) |
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| 摘 要： | 流通企业与生产企业所处行业性质的差异,决定了其与生产企业破产风险的差异。对企业破产风险的估计,目前流行两种模型:一种是F.Lundberg提出的专门研究保险企业破产风险的古典模型,另一种是A ltm an提出的Z值模型。该两种模型预测企业破产风险非常有效,但它们只预测经济学意义上的企业破产风险。法律意义上的破产风险不同于经济学意义上的破产风险,它的影响因素取决于国家法律的规定。中国破产法规定企业破产的原因有两个:支付不能和资不抵债。本文以此为依据,提出了法律意义上的流通企业破产风险回归模型,并对其进行了检验,最后对与模型相关的问题和改良思路进行了介绍。
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| 关 键 词： | 回归方程 流通企业 破产风险 破产原因 风险模型 |
Bankrupt Risk Model of Circulative Business Based on Regression Equation |
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| JIANG Yun-gui,LIU Si-wei.Bankrupt Risk Model of Circulative Business Based on Regression Equation[J].Systems Engineering,2010(9). |
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| Authors: | JIANG Yun-gui LIU Si-wei |
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| Institution: | JIANG Yun-gui,LIU Si-wei(School of Business,Central South University,Changsha 410083,China) |
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| Abstract: | The bankrupt risk of circulative business is not the same as manufactural business because of the distinction of the professional character between them.There are two risk model of business failure now.One is the classical risk model of insurance business which put forward by F.Lundberg,the other is the Z score model which put forward by Altman.These model is effective for forecast risk of business failure,however,they forecast the risk of business failure in the sense of economics only.The risk of business... |
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| Keywords: | Regression Equation Circulative Business Bankrupt Risk Reasons of Bankruptcy Risk Model |
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