摘要
企业要想实现长远发展,应全面了解自身财务状况,以提高应对风险的能力。文章通过偿债能力、盈利能力、营运能力、发展能力等财务指标来分析A企业在筹资、投资、营运方面存在的风险,以Z-score模型为基础,利用A企业2017—2023年的财务数据,分析X变量和Z值的变动情况,对企业风险的整体状况加以综合衡量,进一步评估其财务风险的波动性。最后,在对财务风险进行识别与评价的前提下,结合企业所处的内外部环境以及本身的资本结构,提出了相应的应对措施,包括制定战略规划、完善内部监督机制、调整股权结构与治理方式等,来帮助企业应对风险,并为同行业企业提供参考。
InIn orderorder toto achieveachieve long-termlong-term development,development,enterprisesenterprises shouldshould havehave aa comprehensivecomprehensive understandingunderstanding ofof theirtheir financialfinancial situationsituation to improve their ability to cope with risks.This article analyzes the risks of Company A in fundraising,investment,and operation throughto improve their ability to cope with risks.This article analyzes the risks of Company A in fundraising,investment,and operation through financial indicators such as debt paying ability,profitability,operational ability,and development ability.Based on the Z-score model,usingfinancial indicators such as debt paying ability,profitability,operational ability,and development ability.Based on the Z-score model,usingfinancial indicators such as debt paying ability,profitability,operational ability,and development ability.Based on the Z-score model,using Company A's financial data from 2017 to 2023,the changes inX variable andZ value are analyzed to comprehensively measure the overalls financial data from 2017 to 2023,the changes in risk situation of the company and further evaluate its financial risk volatility.Finally,based on the identification and evaluation of financialrisk situation of the company and further evaluate its financial risk volatility.Finally,based on the identification and evaluation of financial risks,combined with the internal and external environment of the enterprise and its own capital structure,corresponding response measures are proposed,including formulating strategic planning,improving internal supervision mechanisms,adjusting equity structure and governance methods to help the enterprise cope with risks and provide reference for peers in the industry.
作者
李文莹
LI Wenying(School of Management,Wuhan Polytechnic University,Wuhan 430048,China)
出处
《商业观察》
2025年第3期44-47,共4页
BUSINESS OBSERVATION
