关键词: 财务困境, 判别分析, Logit回归, 上市公司

Abstract: Following the customary research results abroad, this article takes public listed enterprises that have been marked ST due to abnormal financial situation as enterprises in financial distress The principal component analysis is employed to identify model variants and modeling prewarning of financial distress by the Logit model Sample data of enterprises in financial distress are analyzed and compared with those in normal financial operation It is conclude that financial indicators are informative in forecasting financial distress

Key words: financialdistress, multivariatediscriminationanalysis, Logitregression, companieslistedinChinastockmarket