关键词: 数据包络,财务危机,关联规则,决策树

Abstract: Previous studies on corporate financial crisis prediction can only predict whether the enterprise has the financial crisis,can not predict what the degree of enterprise financial crisis is.This is due to the definition of corporate financial crisis,only on the basis of whether the enterprise is ST Enterprise.In view of this,this paper used data envelopment analysis to refine the financial crisis of enterprises,then selected important predictive variable by using the association rule technology,and finally constructed prediction model of enterprise financial crisis by using the decision tree technique,and the validity of the classification and the accuracy of prediction were verified.Empirical study indicates that the financial crisis prediction model based on data envelopment analysis and data mining can not only maintain a high accuracy,but also can predict the degree of enterprise financial crisis.Its prediction result is more valuable.

Key words: Data envelope,Financial crisis,Association rules,Decision tree