Application Research Of Combination Predicting And Controlling For Corporate Financial Distress

The purport of this text is to improve the accuracy and practicability of enterprise's financial distress predicting. The former involves the predicting of distress but the latter controls with the distress related. In order to reach the first goal, this text has concentrated on probing into the integrality, appropriate of the early warning ratios. In order to realize the second goal, this text analyses in depth three parts that the distress controls, i.e. external environment condition, distress analysis and tactics adjust and control.This text probes into predicting and control of enterprise's financial crisis from the research visual angle of financial accounting, in the analyzing of the mechanism of distress, the text probe into the information relation among the ratios, or discuss enterprise's distress is controlled, adopt and produce corresponding disciplines such as economics, cybernetics, etc., tightly, get in touch as tie and concrete calculation, application through this micro discipline of financial accounting. Until" whether capital accumulation insufficient " angle probe into enterprise financial mechanism of distress, from financial visual angle of management, adopt .the absolute index and relative index within different operational period, carry on deep ground micro-analysis to this mechanism, so as to set up enterprise's financial distress early warning index system frame including capital of material resources and manpower capital, and then analyze and count and prove, have established the system of concrete early warning index through the theory.From. explaining and starting with information significance and repeated financial accounting among the early warning indexes, have proposed " the time of information significance is special " and " steady characteristic with repeated information ", has introduced the concept of" structure of the financial data ", so as to propose the information of" hierarchy qualitative analysis " invites the simple new method; Inferred the prescriptions of the corresponding different information processing method at the same time. Adopt and make the idea predicted up, and then has proposed the static behavior makes the preconditioning method up with making the preconditioning method up dynamically.Through this link that " the accountant asserts ", closely contact the influence of the external environmental factor together with change trend and change range of controlling the index; Through introducing " continued income " concept, the frequentness of analyzing the distress includes in analyzing the key step of links, propose distress analyze, lay particular emphasis on " current period continued income ", The tactics control the basic thinking of laying particular emphasis on " lasting income of expectancy " at the same time. Through the thinking of establishment of "financial budget ", control the tactics to implement to and operate the aspect, and finish the control the distress in three parts: External enviromnent condition, distress analysis, tactics regulation and control have been analyzed.Through proving actually, the text adopt and make the preconditioning method up and construct the corresponding index system, its whole rate of accuracy of predicting exceeds 90%; Through case analysis, after enterprise's financial situation of the sample is controlled through the distress, suffering the loss transfers to and makes profits. And it has realized the goal of improvement early warning accuracy and practicability that this text studies tentatively.