Summary: | 碩士 === 義守大學 === 管理研究所碩士班 === 96 === After the 1960''s have many researches of the finance and economics devotion finance crisis realm of expert scholars, Beaver(1966) makes use of "the analysis of the finance ratio" to carry on the possibility that predicts the crisis of the enterprise finance for the very first time. Altman(1968)predict whether company finance crisis happens or not by much changing to measure a distinct analysis method, the other scholar as Merton(1974)、Ohlson(1980)、Laitinen(1996) all make very big contribution to theories and substantial evidence of finance crisis estimate.
This research then keeps away the loss of finance and non- finance that the company of the crisis of the explosion finance bring for canning judge "key index sign" to provide investor convenience and quickly comprehend the information for starting by using 42 finance variables.
This research extracts 9 key levels with t examination and factor analytical method: "Make a profit ability", " make money growth ability ", " liabilities ratio ", "safety",
" pawn ratio ", " lend ratio ", "flow efficiency ", " the scale growth " and "cash value".
According to the substantial evidence result, this research’s result and the eight index signs of finance variable part in the “Market Observation Post System” are highly acts in cooperation and show this research result other notable variables, it could be able to provide the investment the public and the parties concerned reference is juxtaposed into caution consideration item, we expecting to help on the research of the early-warning system of the finance crisis.
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