Factor analysis modeling and interpretative structural modeling are applied to analyze the factors affecting cultural risk . five - phase theory of enterprise internationalization based on cultural variable is put forward and the styles and degrees of cultural risk in every phase are profiled later 论文运用因子分析模型、解析结构模型对文化风险影响因素进行了系统分析，并以文化为主要变量分析企业国际化的过程，对企业国际化进程中各阶段文化风险的表现形式及风险程度进行探讨。
After performing the analysis of covariance to avoid the time effects of research design , two conclusions were drawn : 1 ) the career counseling curriculum had an immediate effect on career self - efficacy . 2 ) the career group counseling curriculum had no significant effect on career decision - making 本研究发现：一、生涯辅导课程方案对高三学生之生涯自我效能整体层面具有辅导效果；进一步单因子共变量分析显示，生涯辅导课程方案对生涯计画、目标选择、生涯资料收集、问题解决、能力与人格的自我评量上亦具辅导效果，但对于职业的自我评量之辅导效果则不显着。
It is desirable for all related insiders and outsiders to discern all potential risk in advance . this paper , with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress , the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable , tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data . our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability , the erroneous classification ratio are low . these five general financial ratios are earning per share , return on net assets , return on gross assets , growth rate of net profits , growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share , net re - earnable cash flows / current liability , net cash flows from operating activities / net profit 研究结果表明，在单变量分析中，每股收益、净资产收益率、总资产报酬率、净利润增长率、净资产增长率这5个财务比率的错分率较低、预测能力较强；经营活动净现金流量与净利润之比、每股经营现金流量、可重复赚取的现金净流量与流动负债之比这三个现金流量财务比率对于预测上市公司财务困境具有有效性；多变量分析中，应用费雪判别分析和典则判别分析得到两个判别模型，在典则判别分析中，应用两种方法确定所建模型的最佳分界点，检测证明应用所得两个判别模型进行财务困境预测的准确率很高。
With the rapid development of the stock market in china , the listed companies grow in quantity and scale , the composition and operation of them getting better . compare the listed companies with the traditional enterprises or general companies , the listed companies have some advantages , such as better achievement , bigger scale , stronger financing ability and expanding ability , the listed companies have supreme vitality and developing potentialities in the modern market economy . more and more investors invest in stock market , not only the listed companies get deficient money , but also investors get earning from the investment . but , some listed companies plunge into financial distress because of some reason , their operating achievement decrease year after year , they were called " special treatment " companies because of abnormal financial position , maybe they would be faced with the danger of withdraw from the stock market . if the listed companies plunge into financial distress , not only the investors and creditors wo uld suffer for it , but also the validity of the resource distribution would be affected 上市公司陷入财务困境不仅会使投资者、债权人遭受损失，而且会影响整个社会资源配置的有效性。上市公司陷入财务困境不是突然发生的，而是一个渐进的过程，因此完全有可能在财务危机发生之前使用有效的方法预先发现。本文以制造业上市公司为研究对象，以上市公司是否因“财务状况异常”而被特别处理为界定其是否陷入财务困境的标志，运用单变量分析和多变量分析两种方法，采用涵盖上市公司财务状况各个方面的多个变量，利用各上市公司已经审计的财务报表中的财务数据，寻找尽可能准确的预测上市公司财务困境的变量和预测模型。
