| 基于LASSO的企业财务危机预警与关键指标选择 |
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| 作者单位： | ;1.河南师范大学财务处;2.鹤壁职业技术学院;3.财政部财政科学研究所;4.河南师范大学数学与信息科学学院 |
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| 摘 要： | 将LASSO方法应用于财务危机预警的关键指标选择,并借助90家制造业上市公司的财务数据建立了基于LASSO方法的财务预警模型.提出的模型不仅实现了两个关键财务指标的自动选择,而且获得了较高的预测精度,这为企业纠正经营方向、改进经营决策和有效配置资源提供了可靠的依据.
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| 关 键 词： | 变量选择 LASSO 财务预警 解路 正则化 |
LASSO-based Early Warning of Enterprise's Financial Crisis and the Selection of Key Indicators |
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| Institution: | ,The Finance Department,Henan Normal University,Hebi Vocational and Technical College,Research Institute for Fiscal Science,Ministry of Finance,School of Mathematics and Information Science,Henan Normal University |
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| Abstract: | This article applies lasso method to the key indicators choice of financial crisis warning,and establishes a financial warning model based on LASSO method with the financial data of 90 manufacturing listed companies.The proposed model not only achieves the automatic selection of two key financial indicators,but also obtains the higher prediction accuracy,which provides the reliable foundation for the enterprise to correct the management direction,improve the management decision and allocate resources efficiently. |
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| Keywords: | variable selection LASSO financial warning solution path regularization |
| 本文献已被 CNKI 等数据库收录！ |
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