Discussion on financial pre - warning of listed company of shipbuilding industry with the efficiency coefficient method 功效系數(shù)法對船舶行業(yè)上市公司財務預警的探討
Thirdly , the short - term and long - term financial early - warning system is established based on the financial statements of marketing corporation in electric power , medicine and general merchandise . systematic method , efficiency coefficient method and linear regression method are applied in the short - term financial early - warning system from the aspect of cash flow , operating performance and function model ; growth periods method and management grade method are applied in the long - term financial earl y - warning system from the aspect of growing capability and financial stratagem . finally , lots of examples are given to validate these early - warning models , and some countermeasures are discussed for avoiding and eliminating the distress of enterprise 首先,介紹了企業(yè)財務預警的概念、功能和國內(nèi)外的研究現(xiàn)狀;其次,闡明了企業(yè)財務預警的原理、程序和方法;再次,它以電力、醫(yī)藥和百貨行業(yè)的上市公司報表為資料,按照指標選取、標準判斷、警限設置和警度預報的步驟,從企業(yè)的現(xiàn)金流量、財務業(yè)績和函數(shù)模型三方面,分別運用系統(tǒng)化方法、功效系數(shù)法和線性回歸法構建了企業(yè)短期財務預警系統(tǒng),從企業(yè)的成長能力和財務戰(zhàn)略兩方面,分別運用周期波動法和管理評分法構建了企業(yè)長期財務預警系統(tǒng);最后,舉了大量實例對構建的各個預警模型進行考證,并從財務角度探討了企業(yè)的防警和排警對策。