新冠疫情背景下农业上市公司财务风险研究——基于Z值模型  

Study on Financial Risks of Agricultural Listed Companies in the Context of the New Crown Epidemic—Based on Z-Value Model

作　　者：昌壮 母赛花[1] CHANG Zhuang;MU Saihua(College of Economics and Management,Yunnan Agricultural University,Kunming,Yunnan 650100)

机构地区：[1]云南农业大学经济管理学院,云南昆明650100

出　　处：《热带农业工程》2023年第5期144-147,共4页Tropical Agricultural Engineering

摘　　要：通过选取亚盛集团股份有限公司2019~2021年的财务数据,并采用传统的财务风险分析指标以及ZScore模型相结合的方法,分析可能造成财务风险的原因,并将其与行业龙头企业,黑龙江北大荒农业股份有限公司(以下简称北大荒)进行横向对比分析。结果表明:虽然亚盛集团虽然短期内不会出现破产危机,但是财务状况不容乐观,与行业龙头企业相比更是差距甚远。This paper analyzed the possible causes of financial risk by selecting the financial data of Yasheng Group Co.for three years from 2019 to 2021,using a combination of traditional financial risk analysis indicators and the Z-Score model,and analyzes it in a horizontal comparison with the industry leader Heilongjiang Beidahuang Agricultural Co..The results show that although Yasheng Group will not have a bankruptcy crisis in the near future,its financial situation is not optimistic and it is far from the industry leader.

关 键 词：Z-SCORE模型 农业上市公司 财务风险 

分 类 号：F275.5[经济管理—企业管理]