基于Z—Score模型的东北制药财务风险评价  

Financial Risk Evaluation of Northeast Pharm Based on Z-Score Model

作　　者：刘君楠 刘慧[1] LIU Junnan;LIU Hui(School of Economics and Management,Changchun University of Technology,Changchun,Jilin Province,130102 China)

机构地区：[1]长春工业大学经济管理学院,吉林长春130102

出　　处：《科技资讯》2022年第2期162-165,共4页Science & Technology Information

摘　　要：东北制药是一家东北老牌医药制造企业,是中国制药工业的摇篮以及国家商标战略实施示范企业。但近年来出现财务绩效下滑、管理不善等一系列老牌国企顽疾,在经历混合所有制改革,政策影响下的行业整体下行以及新冠疫情的冲击,造成企业持续动荡。该文以东北制药公布的2016—2020年的财务数据为基础,运用关键财务指标和Z—Score模型对其进行系统的财务风险评价。并根据东北制药财务风险现状以及医药制造行业发展情况,提出财务风险管控的对策及建议。Northeast Pharm is an old pharmaceutical manufacturer in Northeast China, it is the cradle of China’s pharmaceutical industry and a demonstration enterprise for the implementation of national trademark strategy.However, in recent years, there have been a series of stubborn problems such as financial performance decline and poor management of established state-owned enterprises. Under the influence of mixed ownership reform and the impact of the policy, the overall downturn of the industry and the impact of COVID-19 have led to continued turbulence. Based on the financial data from 2016 to 2020 published by Northeast Pharm, this paper makes a systematic financial risk evaluation by using key financial indicators and Z-Score model. According to the current situation of financial risk of Northeast Pharm and the development of pharmaceutical manufacturing industry, it puts forward countermeasures and suggestions for financial risk control.

关 键 词：财务风险 Z—Score模型 东北制药 建议 

分 类 号：F275[经济管理—企业管理]