基于Z值、EMS模型对西北制造业财务风险预警研究  

A Comparative Study on the Accuracy of Financial Risk Warning of Manufacturing Industry Enterprises in Northwestern China——Based on Z-value and EMS model

作　　者：阿依达娜·巴勒卡提 陈昌明[1] AYIDANA·BALEKATI;CHEN Chang-ming(School of Economics and Management,Southwest University,Chongqing 400715,China)

机构地区：[1]西南大学经济管理学院,重庆400715

出　　处：《边疆经济与文化》2022年第7期42-45,共4页The Border Economy and Culture

摘　　要：以西北地区2017—2019年制造业ST公司和非ST公司作为研究对象,利用Z-score模型、修改过后的“Z-score”模型以及EMS模型进行财务风险预警模型判断性差异对比分析。研究结论表明:利用不同模型对西北地区制造业ST和非ST公司进行财务风险预警结果存在着较大差异,其中,适用性较强的财务预警模型为EMS模型。This paper compares the differences of financial risk among early warning Z-score model, modified " Zscore" model, and EMS model for ST and non-ST companies in manufacturing industry in Northwestern China from 2017 to 2019. The findings show that there are significant differences in the financial risk early warning results of ST and non-ST companies in the manufacturing industry in Northwest China using different models, and the EMS model is the more useful financial early warning model for manufacturing Industry enterprises in northwestern China.

关 键 词：Z值模型 EMS模型 财务风险预警模型 西北地区 

分 类 号：F426.7[经济管理—产业经济] F406.7F425