海航集团财务危机的判定及启示  

Research on the Judgment and Enlightenment of HNA Group

作　　者：谭小珂 陈冰川 Tan Xiaoke;Chen Bingchuan(Chongqing College of Mobile Communication,Chongqing 401520)

机构地区：[1]重庆移通学院,重庆401520

出　　处：《中阿科技论坛（中英文）》2022年第1期98-102,共5页China-Arab States Science and Technology Forum

摘　　要：本文利用财务危机预警理论(Z-score模型)对海航集团2015—2019年的财务数据进行了检验。通过分析海航集团财务危机引发的后果,提出企业发展中要避免盲目扩张、减少集团板块的关联度、优化资本结构、建立财务预警体系等具体建议。This article employs the financial crisis warning theory(Z-score model)to examine the financial data of HNA Group from 2015 to 2019.By analyzing the consequences caused by the financial crisis of HNA Group,specific suggestions are proposed such as avoiding blind expansion,reducing the relevance of the group sector,optimizing the capital structure,and establishing a financial warning system in the development of the company.

关 键 词：海航集团 财务危机 财务预警理论 Z-score危机预警模型 

分 类 号：F273.4[经济管理—企业管理]