Using the statistical regression model and the electronic industry corporation financial statements data . constructed our country electron industry short - term liquidity synthetic evaluation system , constructed the comprehensive financial risk coefficient of synthetic evaluation enterprise finance condition , and the computation has obtained our country electron industry synthesis finance risk coefficient standard value . using k - s statistics inspection procedure , calculated each appraisal target standard of our country electron industry short - term liquidity , through the actual examination , it is more remarkable to unifies the short - term liquidity and the synthesis finance risk coefficient to analyze enterprise the short - term liquidity , has more reality instruction value , can provide the quite scientific reference for our country electron industry company to analyze the short - term liquidity 綜合考慮影響短期償債能力的各種因素,運用統(tǒng)計回歸模型和電子行業(yè)上市公司財務報表數(shù)據(jù),構建了我國電子行業(yè)短期償債能力綜合評價體系,構造了綜合評價企業(yè)財務狀況的綜合財務風險系數(shù),并計算得出了我國電子行業(yè)綜合財務風險系數(shù)的標準值;利用k - s統(tǒng)計檢驗方法,計算出了我國電子行業(yè)短期償債能力各評價指標的標準,通過實際檢驗可以看出,把綜合財務風險系數(shù)和短期償債能力評價指標結合起來分析企業(yè)的短期償債能力效果更顯著,更具現(xiàn)實指導價值,能為我國電子行業(yè)公司短期償債能力評價提供比較科學的參考。