中公教育融资与Z值模型风险测度  

Offcn Education Financing and Z-Score Model Risk Measurement

作　　者：洪彩妮 刘红仪 许秀锦 秦欣梅[1] 徐梅[1] 

机构地区：[1]南昌大学科学技术学院,江西 九江

出　　处：《可持续发展》2021年第5期661-671,共11页Sustainable Development

摘　　要：党的十九大报告指出,要将教育摆在优先发展教育高度,提高教育的质量。随着对知识的需求不断扩大,教育行业也在不断发展,教育机构也正如雨后春笋般的出现。素质教育的推行,给教育机构带来了新的发展机遇,但同时也会带来一定的财务风险。2019年2月20日,亚夏汽车公司正式更改名为中公教育,成为中国A股市场上职业教育考试培训领域内第一家上市的公司。中公教育作为A股职业培训的龙头企业,其发展历程值得被同行业借鉴,本文运用Z值模型风险测度来分析中公教育发展中存在的财务风险问题。给存在类似财务风险的企业提供借鉴。The report of the 19th National Congress of the Communist Party of China states that education should be given priority in the development of education and the quality of education should be im-proved. As the demand for knowledge continues to expand, so does the education industry, and ed-ucational institutions are springing up. The implementation of quality education has brought new development opportunities to educational institutions, but it has also brought certain financial risks. On February 20, 2019, Asa Motor Company officially changed its name to Beijing Offcn Education &Technology Co., Ltd., becoming the first listed company in the field of vocational education examination and training in China’s A-share market. As a leading enterprise of A-share vocational training, the development course of Offcn Education is worthy of reference by the same industry, and this paper uses Z-score model risk measurement to analyze the financial risk problem in the development of Offcn Education and to provide a reference for enterprises with similar financial risks.

关 键 词：Z值模型 财务风险 中公教育 融资 

分 类 号：F27[经济管理—企业管理]