上市公司財(cái)務(wù)困境的成因及從現(xiàn)金流的角度進(jìn)行預(yù)測(cè).pdf

1、中國(guó)科學(xué)技術(shù)大學(xué)碩士學(xué)位論文上市公司財(cái)務(wù)困境的成因及從現(xiàn)金流的角度進(jìn)行預(yù)測(cè)姓名：馬紅申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)教師：糜仲春20040501!里型堂墊查查蘭塑堂墮!竺!璧堡主蘭些堡蘭占塑竺望墅墨璺望塑墮里絲叢墨皇壅墮壟壅堂塹堡塑AbstractWiththedevelopmentofourcapitalmarket。moreandmoreenterprisesraisecapitalbypubliccapitalmarke

2、tandimprovetheircorporategovernancestructuresandfinancialconditionsBasedonalargeamountofmoney，manycompaniesbecomemuchstrongerthaneverA1thoughin2003many1istedcompaniesbettertheiroperatingperformance，therearesti11somecompa

3、nieswhichhaveenteredeconomicandfinancialdistressIn1960s，researchersofdevelopedcountriesbegantostudyenterprisesbankruptcy，thentheyturnedtoenterprises’financialdistressTheyhavemadegreatachievementsinstudyingthedefinitionof

4、financialdistress，theinfluenceoffinancialdistressonenterprises’valueandcapitalcostsandpredictionoffinancialdistressDomesticresearchisnowfocusedonpredictingfinancialdistressFirsttheychoosesomefinancialratiosbasedonatypeof

5、pragmatism，thenusing1ineardiscriminantanalysiS，logisticanalysiSorneuralnetworkasstatisticalmethods，theycreatpredictingmodelsBecauseofsampleselection，thetechniqueiSapttomixfinancialdistressupwitheconomicdistresswhichmakes

6、thecriteriaforratioselectionnotconsistentwiththedefinitionoffinancialdistressBecausesomevariablesmeanpooroperatingperformancebutnotpoorfinancialconditionsInordertoappropriatetothedefinition，thethesispredictsfinancialdist

7、ressfromtheviewpointofcashflowsThiSthesiSfirstlyanalyzesthecauses，costsandsolutionsoffinancialdistressThenconductsanempiricalstudyofsampled47STlistedcompaniesand47non—STlistedcompaniesin2003Finally，thestudyfoCUSonthediff