工业技术经济
工業技術經濟
공업기술경제
Industrial Technology & Economy
2011年
3期
149~160
,共null页
中小企业 财务困境 财务预警 经济附加值
中小企業 財務睏境 財務預警 經濟附加值
중소기업 재무곤경 재무예경 경제부가치
small and medium-sized enterprises; financial crisis; financial early warning; economic value added（EVA）
本文在总结国内外财务预警相关文献的基础上,结合我国中小企业情况研究财务危机预警。旨在挖掘EVA（经济增加值）指标在我国财务危机预警领域的研究价值,运用经济附加值的指标对中小企业财务危机预警问题进行实证研究,并构建适合中国市场的具有一定实用价值的财务危机预警模型。
本文在總結國內外財務預警相關文獻的基礎上,結閤我國中小企業情況研究財務危機預警。旨在挖掘EVA（經濟增加值）指標在我國財務危機預警領域的研究價值,運用經濟附加值的指標對中小企業財務危機預警問題進行實證研究,併構建適閤中國市場的具有一定實用價值的財務危機預警模型。
본문재총결국내외재무예경상관문헌적기출상,결합아국중소기업정황연구재무위궤예경。지재알굴EVA（경제증가치）지표재아국재무위궤예경영역적연구개치,운용경제부가치적지표대중소기업재무위궤예경문제진행실증연구,병구건괄합중국시장적구유일정실용개치적재무위궤예경모형。
According to the literature review on financial early warning and the status of small and medium-sized enterprises（SME）of our country.The Economic Value Added（EVA）was found to be a significant index in financial early warning.Empirical research using EVA index on the financial early warning of SME was performed in this paper.The model of financial early warning suitable for native market was built,and the result showed that the model has a certain practical value.
