主要介绍了使有Fisher线性模型对财务危机企业的判别方法,选取了沪深两市A股市场上2006、2007年被进行特别处理的12家ST商业公司作为财务困境公司研究样本,其中4家公司作为检验样本;选取42家非ST商业公司作为比对样本,其中9家公司作为检验样本。通过检验结果知,使用Fisher线性判别法可以对企业目前的财务状况做出基本判断。 This paper mainly introduces how to make Fisher linear model judge financial crisis enterprises and selects 12 ST commercial companies that were specially treated in 2006 and 2007 in the A-share markets of Shanghai and Shenzhen as the research samples of financial distress companies, of which 4 Companies as test samples; selected 42 non-ST commercial companies as a sample of the comparison, of which 9 companies as a test sample. According to the test results, using Fisher’s linear discriminant method can make a basic judgment on the current financial status of an enterprise.