當公司發生財務危機時影響的層面相當廣泛，為了能夠預見公司未來發生財務危機的可能性，本篇研究將以不同類型之變數來建立全產業適用之財務危機預警模型，期望投資人或銀行授信能夠藉由此預警模型來避免有潛在財務危機風險的公司，本篇研究探討在財務危機預警模型中加入不同類型之變數是否能夠增加模型之預測力與降低型二誤差，使用三種不同類型的變數，分別為財務變數、公司治理變數及市場資訊變數，最後本篇研究發現，當使用測試樣本發生財務危機前兩年及前三年之資料時，增加不同類型之自變數確實能夠增加模型之整體預測力及降低型二誤差，然而當使用測試樣本發生財務危機前一年之資料時，只有在預警模型中加入公司治理變數時能夠增加預測力及降低型二誤差，加入市場資訊變數後之整體預測力與未加入前大致相同。

The impact of financial distress is quite extensive. In order to foresee the precursor of financial distress firms, this study is going to construct a model with different types of variables and is applicable for all industries. Investors and banks can avoid the firms with potential risk of financial distress with this prediction model. This study will discuss whether employing different types variables will increase the prediction power of the model and decrease the type II error. The variables employed by this study are the accounting-based, corporate governance and market information variables. Finally, the result shows that when applying different types of variables into the financial distress prediction model, the prediction power will increase and type II error will decrease in the test data of two and three years before financial distress occurs. However, the prediction power dose not increase and type II error does not decrease when adding the market information variables in the data of one year before financial distress occurs.

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