CAJ | 학술논문

针对现有财务预警指标体系的不足，在考虑完整性、相关性原则的基础上，对制造业上市公司的选取范围和财务预警指标体系的构建原则进行了研究，以沪深两市75家制造业上市公司为研究样本，在综合考虑有价值、较全面的财务指标的同时，引入非财务指标，建立综合考虑财务指标和非财务指标的上市公司财务预警研究的预警指标体系。将非财务信息与财务信息有效结合建立预警指标体系，可以更好地预警上市公司的财务问题，有助于企业的管理决策。
침대현유재무예경지표체계적불족，재고필완정성、상관성원칙적기출상，대제조업상시공사적선취범위화재무예경지표체계적구건원칙진행료연구，이호심량시75가제조업상시공사위연구양본，재종합고필유개치、교전면적재무지표적동시，인입비재무지표，건립종합고필재무지표화비재무지표적상시공사재무예경연구적예경지표체계。장비재무신식여재무신식유효결합건립예경지표체계，가이경호지예경상시공사적재무문제，유조우기업적관리결책。
This thesis which is based on the integrity and correlation, studies on the selection range of manufacturing quoted companies and the system of financial forecast for the drawbacks of the existing financial forecast system. Selecting 75 quoted companies of manufacturing industry in Shanghai and Shenzhen as samples; this thesis introduces non-financial indicators and sets up a forecast system which can take financial and non-financial indicators into account. It sets up a forecast system combining financial and non-financial information altogether. It can efficiently foretell the financial distress of quoted companies and help to make management decisions.