| Summary: | 碩士 === 中原大學 === 企業管理研究所 === 96 === The small and medium enterprises are always to hold the balance in the economic evolution of Taiwan. At the present the management environment which small and medium enterprises is face more severe than in the past. According to the economic department “The white paper of small and medium enterprises of 2007, the management year number surpasses 5 years teaching of arts and crafts to account for 61.93%, above 10 years account for 42.05%, manage not the full 1 year enterprise teaching of arts and crafts to account for 8.71% ,1.24 million small and medium enterprises In 2006. small and medium enterprises manage quite unstable before starting an undertaking for five years, have nearly 40% enterprises survive time unable to exceed five years, it serves to show the difficulty that small and medium enterprises to operate a business, except that limited and in small scale, the competition is fierce, it should be a main reason that the fund obtains the difficulty.
However the main reason of the financing difficulty for a long time of small and medium enterprises, such factors as that limited and in small scale, own capital is insufficient, lack collateral, incomplete accounting system. In order to improve the difficulty of the small and medium enterprises finance, Therefore this research hope to build up financial factor and non-financial factor financial prewarning model.
The review the domestic and foreign scholars studied the related enterprise to forewarn correlation of literature in the past the model, mainly or went on the market on the cabinet company by the major industry primarily, are less alone does the research in view of small and medium enterprises .With small and medium enterprises related literature like Pompe and Bilderbeek (2005), Bai Qin Yuan (2003), Zhang Kuohao (2004) and so on the financial prewarning research the model in view of the discussion small and medium enterprises , many but the natrium has not joined a society take the financial factor as the research variable the influence enterprise survival development the non-financial factor.
This research selects 12 effective financial factor from relevant documents to combine with small and medium enterprise’s case study to provide 18 non-financial factor, and to sift the research parameter have explains ability from factor analysis, to adopt Mann-Whitney U Test and Logistic regression analysis , in order to build and construct the financial prewarning model of small and medium enterprises.
According to the analysis result of real example, this research obtains the following conclusion:
(1)The director can reach the noticeable take place in two years before the financial prewarning while using the cash card.
(2)The director uses the cash card and quick ratio can reach the noticeable take place in three years before the financial prewarning.
|
|---|
