| 基于三因素模型的企业持续经营高风险预测研究 |
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| 引用本文： | 方军雄,张国康.基于三因素模型的企业持续经营高风险预测研究[J].郑州航空工业管理学院学报(管理科学版),2006,24(1):59-66. |
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| 作者姓名： | 方军雄 张国康 |
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| 作者单位： | [1]复旦大学管理学院,上海200433 [2]绍兴县地税局,浙江绍兴321000 |
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| 摘 要： | 随着竞争的日趋激烈，企业持续经营不确定性显著增加，尽旱识别企业持续经营面临的风险，对于企业管理者、投资者来说都具有重要意义。现有的持续经营高风险研究依然没有摆脱“资料驱动型”的困境，文章根据三因素模型建立持续经营高风险预测模型。
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| 关 键 词： | 持续经营 高风险 预测 三因素模型 |
| 文章编号： | 1007-9734(2006)01-0059-08 |
| 修稿时间： | 2005年12月20 |
Study on Going-concern Uncertainty Prediction Based on Three-factor Model |
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| FANG Jun-xiong,ZHANG Guo-kang.Study on Going-concern Uncertainty Prediction Based on Three-factor Model[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2006,24(1):59-66. |
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| Authors: | FANG Jun-xiong ZHANG Guo-kang |
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| Abstract: | With the competition becoming more and more intensive, the uncertainty of going-concern increases.How to find out the risk faced with the going-concern is important to users such as managers and investors.But there is some deficiency in research field of going-concern uncerntainty prediction.The author establishs the prediction model based on the three-factor model. |
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| Keywords: | going-concern high risk prediction three-factor model |
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