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E-Commerce Letters 2024
我国科技上市公司财务危机预警研究——基于修正的Z-Score模型
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Abstract:
近年来，随着科技的发展，科技企业迅速发展壮大，但复杂的内外部环境使得科技企业在经营过程中面临诸多风险。为了我国科技上市公司健康、持续发展的目标，需对其进行财务危机预警研究。本文利用SPSS软件对400家科技上市公司的21个财务指标变量进行筛选，确定模型变量和判别系数，建立科技上市公司修正的Z-Score预警模型，运用建模样本、检验样本对所建模型的适用性进行检验，可以发现，该模型对我国科技上市公司财务危机的发生具有比较好的警示作用。
In recent years, with the development of technology, technology companies have grown rapidly. However, the complex internal and external environment has led to numerous risks for these companies in their operations. In order to achieve the goal of healthy and sustainable development for our country’s technology listed companies, it is necessary to conduct research on financial crisis warning. This article utilizes SPSS software to screen 21 financial indicator variables of 400 technology listed companies, determine model variables and discriminatory factors, and establish a modified Z-Score warning model for technology listed companies. The applicability of the model is tested using modeling and testing samples, and it is found that the model has a good warning effect on the occurrence of financial crises in China’s technology listed companies.
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