摘要
财务风险管理是指对企业在生产经营过程中存在的各种财务相关的风险进行识别、度量、分析并进一步采取相关风险控制手段的一种风控方法,其中财务风险管理方法中又以Z-Score模型最为经典。本文主要以华谊兄弟为例,根据其财务报表历史数据,运用Z-Score对其财务风险进行了实证检验和分析。
Financial risk management refers to a wind control method to identify,measure,analyze and further take relevant risk control measures for various financial related risks that exist in the process of production and operation.In the financial risk management method,the Z-Score model is the most classic.Taking Huayi Brothers as an example,based on the historical data of its financial statements,this paper empirically tests and analyzes its financial risks by using Z-Score.
