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标题：Analysis models of the bankruptcy risk
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作者：GABRIELA-DANIELA BORDEIANU ; FLORIN RADU ; MARIUS DUMITRU PARASCHIVESCU 等
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2011
期号：1
页码：248-259
出版社：George Bacovia University from Bacau
摘要：All entities are subject to the bankruptcy risk. This risk can have negative conseq uences, with complex implications both on the entity's whole activity and on the other entities it co mes into contact with. The bankruptcy risk is the company's incapacity to face the due obligations resulting either from current operations, whose accomplishment co nditions the continuity of the activity, or fro m obligatory samplings. The bankruptcy risk can also be defined as the impossibility of the companies to face a financial -banking transaction, respectively its incapacity to repay in time the borrowed amounts in the conditions established in agreement with third parties, in accordance with a loan agreement. As a result, the process of bankruptcy risk diagnosis consists in evaluating the company's capacity to face the co mmitments assumed by third parties, therefore in evaluating the company's solvency. The bankruptcy risk can be analysed from different points of view: the static analysis of the bankruptcy risk by means of the financial balance, the analysis of the bankruptcy risk by means of the functional balance and the analysis of the bankruptcy risk by means of the scoring method. Over the last years, due to the inherent dynamism of the economic-financial activity o f companies, it has become more than necessary to acquire accurate information on the bankruptcy risk in the future
关键词：bankruptcy risk; diagnosis; static analysis; functional analysis; scoring method; Z score