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.
作者
昌壮
母赛花
CHANG Zhuang;MU Saihua(College of Economics and Management,Yunnan Agricultural University,Kunming,Yunnan 650100)
出处
《热带农业工程》
2023年第5期144-147,共4页
Tropical Agricultural Engineering
作者简介
昌壮(1999~),男,湖北仙桃人,在读研究生,研究方向:财务管理理论与实践。;通讯作者:母赛花(1969~),女,云南宣威人,硕士,副教授,研究方向:农村社会保障及企业财务。
