中文摘要：

针对近两年我国航运上市公司持续亏损的局面,建立企业财务预警模型对其进行财务预警分析.该方法首先通过主成分指标筛选出5个主成分因子;然后通过多元Logistic回归方法构建我国航运上市公司财务预警模型.结果表明,该预警模型的整体预测准确率达到100％,模型的拟合程度较高.

英文摘要：

In the past two years, the listed shipping companies in China continue to lose, so it is neces- sary to establish a financial warning model for early warning analysis on their financial performance. First, five principle component factors are selected through principle component index screening; then, the financial warning model of listed shipping companies in China is built by Logistic regression method. The results show that the overall prediction accuracy of the model reaches 100% , and its degree of fitness is quite high.