“五维一体”上市公司财务困境预警体系构建及应用——以A光电科技股份有限公司为例  

Construction and Application of Financial Distress EarlyWarning System of“Five Dimensional Integration”Listed Companies--Take A Optoelectronic Technology Co.,Ltd.as an Example

作　　者：张顺华[1] ZHANG Shun-hua(Zhejiang Industry&Trade Vocational College,Wenzhou,325003,China)

机构地区：[1]浙江工贸职业技术学院,浙江温州325003

出　　处：《浙江工贸职业技术学院学报》2020年第4期43-50,共8页Journal of Zhejiang Industry & Trade Vocational College

摘　　要：为向广大投资者进行企业财务诊断和财务分析提供决策工具,通过大量文献查阅及多年来对上市公司财务数据分析、研判和实证的基础上,构建了“五维一体”上市公司财务预警指标体系。并运用此指标体系对A光电科技股份有限公司财务情况进行综合分析判断,发现公司未来破产可能很大,并通过Z积分模型进行了验证,证实了所构建指标体系的实践价值。In order to provide decision-making tools for investors to make financial diagnosis and financial analysis,the author,based on a large number of literature review and years of financial data analysis,research and empirical analysis of listed companies,constructed a“five-dimensional integrated”financial early-warning indicator system for listed companies.Moreover,this index system is used to comprehensively analyze and judge the financial situation of A Photoelectric Technology Co.,LTD.,and it is found that the company may go bankrupt in the future.Moreover,z-score model is used to verify the practical value of the index system constructed.

关 键 词：财务预警指标体系 A光电科技股份有限公司 财务分析 Z检验 

分 类 号：F234.4[经济管理—会计学]