新能源上市公司财务危机预警研究——基于修正的Z-Score模型  

On Financial Crisis Warning of New Energy Listed Companies——Based on modified Z-Score model

作　　者：贺瑜丹[1] 李英艳[1] 周悦 He Yudan;Li Yingyan;Zhou Yue(Nanjing Vocational Institute of Transport Technology,Nanjing,Jiangsu,210023)

机构地区：[1]南京交通职业技术学院,江苏南京210023

出　　处：《九江职业技术学院学报》2020年第3期74-79,共6页Journal of Jiujiang Vocational and Technical College

基　　金：江苏高校哲学社会科学研究项目“新能源上市公司财务危机预警研究”(2018SJA0616)。

摘　　要：近年来,新能源产业在优化能源供给结构、缓解环境压力、调整经济结构、促进经济平稳发展等方面发挥了重要的作用,但变化莫测的内外部环境使得新能源企业在经营过程中面临诸多风险。为了实现新能源企业健康、持续发展的目标,需对其进行财务危机预警研究。利用SPSS软件对32家新能源上市公司的17个财务指标变量进行筛选,确定模型变量和判别系数,建立新能源上市公司修正的Z-Score预警模型,然后运用建模样本、检验样本对所建模型的适用性进行检验,可以发现,该模型对新能源上市公司财务危机的发生具有比较好的警示作用。In recent years,the new energy industry has played an important role in optimizing the energy supply structure,alleviating environmental pressure,adjusting the economic structure and promoting steady economic development.However,the unpredictable internal and external environment brings the new energy enterprises many risks in the operation process.In order to provide a healthy and sustainable development for new energy enterprises,it is necessary to carry out research on financial crisis early warning.by using SPSS software to screen 17 financial index variables of 32 new energy listed companies,this paper determines the model variables and discriminate coefficient,establishes the modified Z-score early warning model of new energy listed companies,and then tests the applicability of the model by using modeling samples and test samples.It can be found that the model has a comparative effect on the occurrence of financial crisis of new energy listed companies Good warning.

关 键 词：新能源上市公司 财务危机预警 Z-SCORE模型 

分 类 号：F275[经济管理—企业管理]