摘要
本文选取人福医药(600079)、济川药业(600566)、广济药业(000952)和永安药业(002365)这四家湖北省上市医药公司进行研究,分析新冠疫情爆发以后是否对企业的财务状况产生影响,利用Z-Score和改进后的F分数模型对这四家医药上市公司是否具有破产的可能性做出财务风险预警。
This paper selected four listed pharmaceutical companies in Hubei province,namely Renfu Pharmaceutical(600079),Jichuan Pharmaceutical(600566),Guangji Pharmaceutical(000952)and Yong'an Pharmaceutical(002365),for research.It aims to analyze whether the outbreak of Coronavirus Disease 2019 has an impact on the financial status of enterprises,and uses Z-Score and the improved F-Score model to give a financial risk warning for the possibility of bankruptcy of these four listed pharmaceutical companies.
