摘要
在分析了辽宁省对石化行业的重点建设,以及恒力石化发展背景的基础上,运用Z-Score模型进行财务风险的评定。介绍了Z-Score模型的概念,造成财务风险的因素,指出了如何应对财务风险的措施,按照这一思路,选取了恒力石化股份有限公司的财务报表数据,通过构建我国制造业上市公司的财务预警模型,即Z-Score模型进行了实证分析。
This paper analyzes the key construction of petrochemical industry in Liaoning Province and the development background of Hengli petrochemical,evaluates the financial risk with Z-score Model,and introduces Z-score The concept of score model,the factors that cause financial risks,and the measures to deal with financial risks are pointed out.According to this idea,the financial statement data of Hengli Petrochemical Co.,Ltd.are selected,and an empirical analysis is carried out by constructing the financial early warning model Z-score Model of listed manufacturing companies in China.
作者
耿晓兰
张乃文
Geng Xiaolan;Zhang Naiwen(Shenyang University of Chemical Technology,Shenyang Liaoning 110023)
出处
《对外经贸》
2020年第5期101-103,共3页
FOREIGN ECONOMIC RELATIONS & TRADE