中文摘要：

内外部经营环境的变化制约着企业的连续经营,有时甚至会引发企业财务危机。利用支持向量机模型进行上市公司财务危机预警,在预警变量体系中加入公司治理因素等非财务变量,并采用我国部分上市公司年报数据对该预警模型进行实证检验。结果表明：引入治理因素的支持向量机财务危机预警模型有较好的预警能力,非财务指标在财务危机预警实证检验过程中有着重要的作用,能为相关信息使用者进行决策提供良好的参考依据。

英文摘要：

The change of internal and external management environment restricts the continuous operation of the enterprises and even leads to an enterprise＇ s financial crisis. This paper,by using support vector machine（ SVM）model,conducts a financial crisis early warning in the listed company,and introduces corporate governance factors and non-financial variables in the early warning system,and carries out empirical test by using the annual report data of listed companies in our country for the early warning model. The results show that the introduction of governance factors of support vector machine（ SVM） of the financial crisis early warning model possesses better early warning capability,and the non-financial indicators in the financial crisis warning practice have the effect that cannot be ignored,all of which can provide relevant information for users to make decisions with a good reference.