中小企业板运输仓储上市企业的财务风险评价

Financial Risk Evaluation of Transport and Storage Companies Listed in Small and Medium-sized Enterprise Board

选取了深市中小企业板上市的13家运输仓储企业的2019年年度财务数据,采用主成分分析的方法对样本公司的财务风险进行了评价。研究结果表明:样本公司的财务风险整体较高,且不同样本公司间的财务风险差异较大;各样本公司在偿债能力、营运能力、盈利能力与发展能力四个方面均有所不同,且差异比较明显;财务风险等级为“低风险”的公司有3家,“一般风险”的公司有1家,“较高风险”的公司有8家,“高风险”的公司有1家。最后,基于上述研究结果,对上市公司的财务管理提出了相关建议。

In this paper,we selected the 2019 annual financial data of 13 transport and storage companies listed on the Shenzhen small and medium-sized enterprise board,and evaluated the financial risks of the sample companies using principal component analysis.The research result shows that sample companies have high financial risks on the whole and big gaps between each other;sample companies have obvious difference in the four aspects of debt paying ability,operating ability,profitability and development ability;there were 3 companies with a financial risk rating of"low risk",1 company with a financial risk rating of"normal risk",8 companies with a financial risk rating of"relatively high risk",and 1 company with a financial risk rating of"high risk".Based on the above research result,we put forward relevant suggestions for the financial management of listed companies.