Financial distress prediction is important for risk prevention and control of digital economy firms, as well as going concern guarantee. This paper takes 100 Chinese A-share listed digital economy firms from 2017 and 2021 as samples, obtains financial indicators by combining the characteristics of digital economy firms, the first three periods of financial distress are systematically modeled employs Logistic regression, while we use the Principal Component Analysis method to deal with the problem of multicollinearity. The results show that the profitability factor has the greatest contribution to the predictive role; the closer to the year in which the financial distress occurred, the higher the prediction accuracy rate. Finally this model achieves 86% prediction accuracy. The successful modelling provides a basis for information users to determine the financial distress of firms accurately and prospectively in the digital economy.
文章运用计算机领域的自然语言处理技术,以2016—2020年沪深A股上市公司年报中的管理层讨论与分析(Man-agement Discussion&Analysis,MD&A)文本信息为基础,构建Logistic财务危机预警模型,研究了MD&A文本积极信息与文本信息可读性对企业财务危机的预警作用.结果表明:企业MD&A中的文本积极信息和文本信息可读性与企业财务危机呈负向影响;相较于传统模型,引入MD&A文本信息的财务危机预警,模型预警准确率更高;不同信息披露透明度下文本信息指标均具有财务危机预警作用,但对信息透明度低的企业预警作用更强.文章丰富了文本信息与企业财务危机预警相关领域的研究,为信息使用者运用文本信息预测财务危机提供参考.
Based on the SIRS epidemic model embedded in complex network theory and the COVID-19 spreading characteristics, the influence of prevention & control and treatment on the ontagion of COVID-19 and the stability of social network is analyzed separately in this paper. The results show that the contagion of COVID-19 leads to the risk stability of social network. The number of infected persons is decreased by prevention & control and treatment which drives social network to risk-free stability. The treatment is more effective than prevention & control against COVID-19. Compared with prevention & control, treatment can make social network more risk-free and stable faster.
文章针对会计专硕应用型高级人才的培养问题,基于产学研深度融合情景,分析现阶段人才培养路径存在的问题,进一步探索提升会计专硕培养质量的路径:把好入口关,明确培养目标,精准专业定位,完善培养方案,细化课程体系及实施过程,切实提升高职称教师和校外导师的授课比例,并不断提高师资素质,加强和落实实践环节.随着产学研深度融合的不断深入,能够不断地提高学生的实践能力,逐步与企事业人才的需求无缝对接.
