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中文摘要：
在对临危型亏损公司财务价值的驱动因素进行理论分析的基础上,以2003～2007年度发生亏损的满足EPS〈0、BVPS〈0、EPCF〈0条件的临危型亏损上市公司为样本,实证检验了每股盈余、每股经营现金净流量、卖壳预期、清算期权价值、政府补救、债务展期或和解等因素对临危型亏损上市公司财务价值的影响。研究结果表明,会计盈余、每股经营现金净流量对临危型亏损公司的财务价值无显著影响,而卖壳预期、清算期权价值和政府补救等因素对临危型亏损上市公司财务价值有显著的正向驱动效应。
英文摘要：
The article firstly theoretically analyzes financial value drivers for critical loss companies,and then selects critical loss companies meeting the conditions ＂EPS0,BVPS0,EPCF0＂ from 2003 to 2007 occurred loss as samples,empirically tests that earnings per share,per share of net operating cash flow,expects to sell the shell,the liquidation value of the options （adjusted net assets per share）,governmental remedy,debt settlement or extension and so on,all affects the value of critical loss listed companies.The study finds that accounting earnings,per share of net operating cash-flow had no significant impact on the financial value of critical loss listed companies,the expectation to sell the shell,the liquidation value of the options;the governmental remedy has significant positive drive effect to financial value of the critical loss listed companies.
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