Then, as artificial neural network is better in constructing financial prewarning model than other linear and regression models, a new financial prewarning model based on B-P model was constructed.

• 然后，利用人工神经网络在建立财务预警模型方面优于其他线性和回归模型的特点，基于B-P模型构建了一个新的混合财务预警模型。