CAJ | 학술논문

目前，对于企业财务状况评价与预警的研究主要依据ST与非ST两类企业进行分组，类别过于笼统，从而评价结果较为单一，难以衡量企业财务状况的变化过程。本文首先依据数据包络分析理论对上市公司的财务状况进行评估，将其划分为五个层次，进而引用C5.0决策树算法学习企业财务状况等级的划分规则，从而得到更加连续的企业财务评估方法，也适用于财务决策的检验与修正，使得对企业财务状况的研究更加贴近实际，评价与预警效果更加准确、实用。
목전，대우기업재무상황평개여예경적연구주요의거ST여비ST량류기업진행분조，유별과우롱통，종이평개결과교위단일，난이형량기업재무상황적변화과정。본문수선의거수거포락분석이론대상시공사적재무상황진행평고，장기화분위오개층차，진이인용C5.0결책수산법학습기업재무상황등급적화분규칙，종이득도경가련속적기업재무평고방법，야괄용우재무결책적검험여수정，사득대기업재무상황적연구경가첩근실제，평개여예경효과경가준학、실용。
In the studies of financial evaluation and warning at present, enterprises were divided into two groups according to ST or not. So the classes are too general and categories are not well defined, they could not reflect the process character from changes of company's financial situation. This paper uses DEA assessment to evaluate different enterprises' lever, according to financial data in western china. Then we differ sample sets with Decision tree algorithm to establish financial evaluation and warning system. It can provide a transitional evaluation and available for financial decisions' modification and measurement, make the financial assessment more accurate and practical.