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2008年华尔街金融危机迅速席卷全球,造成资本主义世界众多企业破产的结果,使得人们不得不再次重视对企业财务预警的研究。本文根据国内外财务预警实证研究方面的文献总结科技型企业特点,提出构造科技型企业财务预警模型设想并对该类型企业范畴进行划分,尝试用Fisher判别法和BP神经网络法分别构建科技型企业财务预警模型。
The rapid financial crisis in Wall Street in 2008 swept the world, causing many enterprises in the capitalist world to go bankrupt. As a result, people have to pay attention once again to the study of corporate financial early warning. Based on the literature of domestic and international empirical research on financial warnings, this paper summarizes the characteristics of science and technology enterprises, puts forward the idea of constructing financial early warning model of science and technology enterprises and divides the categories of enterprises, and attempts to construct the science and technology enterprises by Fisher discriminant method and BP neural network respectively Financial early warning model.