F分数模型对房地产企业的适用性分析  

Applicability Analysis of the F-Score Model to Real Estate Companies

作　　者：郭素娟 Sujuan Guo(School of Management,Nanjing University of Posts and Telecommunications,Nanjing,Jiangsu,210000,China)

机构地区：[1]南京邮电大学管理学院,江苏南京210000

出　　处：《管理科学与研究（中英文版）》2023年第11期56-61,共6页Management Science and Research

摘　　要：当前房地产企业频频“暴雷”,如何保证现金流充足是相关企业亟待解决的问题。对企业的财务风险进行预警分析有助于提前发现企业经营中存在的问题,以促进其改善现金流情况。本研究首先分析了财务风险预警的概念,然后选取了房地产行业中20家非ST(正常经营)企业和13家ST(非正常经营)企业的2020-2022年的相关财务指标作为分析基础,运用F分数模型分别计算其F值,然后根据其结果计算得出该模型运用在房地产行业中的预警效果。最终发现,F分数模型对于预测我国房地产行业的企业财务风险具有一定的实践价值,并对房地产企业进行财务风险预警提出建议。At present,real estate enterprises frequently occurmajor issues,and how to ensure sufficient cash flow is theurgentproblem that relevant enterprises need to solve.Early warning analyses of corporate financial risk can help to identify problems in the operation of enterprises in advance,so as to promote the improvement of their cash flow situation.This study first analyses the concept of financial risk early warning.Then the financial indicators of 20 non-ST(normal operation)enterprises and 13 ST(abnormal operation)enterprises in the real estate industry during 2020-2022 was selected tocalculate theirF-valuesusingthe F-score model.Finally,the early warning effect of the model in the real estate industry was calculated according to the results.It is found that the F-score model has certain practical value for predicting the enterprise risk in China's real estate industry.Somesuggestions are proposedfor the financial risk early warning of relevant real estate enterprises.

关 键 词：财务风险预警 F分数模型 房地产企业 

分 类 号：F27[经济管理—企业管理]