基于Z-Score模型的江淮汽车公司财务风险评价  

The Financial Risk Evaluation of Jianghuai Automobile Company Based on Z-Score Model

作　　者：夏新桐 朱家明[1] Xia Xintong;Zhu Jiaming(Anhui University of Finance and Economics)

机构地区：[1]安徽财经大学

出　　处：《哈尔滨师范大学自然科学学报》2021年第2期63-71,共9页Natural Science Journal of Harbin Normal University

基　　金：国家自然科学基金(71974001);教育部人文社会科学研究项目(19YJCZH069);安徽省教研项目(2020jyxm0017)。

摘　　要：江淮汽车是一家大型综合型汽车国企,在汽车行业有着重要的地位和影响,但近年来不同程度地出现了销量下滑、产能利用率降低和研发费用投入过大等一系列问题,造成公司整体经营状况和盈利能力有所恶化.通过对江淮汽车公司财务风险现状分析,并基于Z-Score模型对其财务风险进行评估,结果表明江淮汽车面临着严重的财务危机,财务风险极大.根据江淮汽车财务风险现状及汽车行业发展实际,提出江淮汽车财务风险管控的对策建议.JAC is a large-scale comprehensive automobile state-owned enterprise,which has an important position and influence in the automobile industry.However,in recent years,a series of problems such as declining sales volume,reduced capacity utilization rate,and excessive investment in research and development have appeared to varying degrees,causing the company’s overall operating conditions and profitability to deteriorate.Through the analysis of the current situation of Jianghuai Automobile’s financial risks and the assessment of its financial risks based on the Z-Score model,it is found that Jianghuai Automobile is facing a serious financial crisis and the financial risk is extremely high.Based on the current situation of Jianghuai Automobile’s financial risks and the actual development of the automobile industry,the countermeasures and suggestions for Jianghuai Automobile’s financial risk management and control are proposed.

关 键 词：财务风险 Z-SCORE模型 汽车行业 江淮汽车 评价 

分 类 号：F275[经济管理—企业管理]