基于Y分数模型的上市物流企业财务风险评估

Financial Risk Assessment of Listed Logistics Enterprises Based on Y-score Model

物流业的发展面临着宏观经济环境的变化、激烈的行业竞争、数字化转型等挑战,因此,物流企业需要高度重视自身的财务状况,及时防范财务风险的发生。文中运用Y分数模型对我国2021年A股物流板块46家上市物流企业的财务风险进行评估与分析,得出目前其整体财务风险较低但仍需要关注部分企业财务风险的结论,并从建立财务风险预警系统、提高企业现金流对债务的清偿能力及对成本费用的控制能力三个方面提出建议。

The development of logistics industry is facing challenges such as changes in the macroeconomic environment, fierce competition in the industry, and digital transformation.Therefore, logistics enterprises need to attach great importance to their own financial situation and prevent financial risks in time.This paper uses the Y-score model to evaluate and analyze the financial risks of 46 listed logistics enterprises in China’s A-share logistics sector in 2021,comes to the conclusion that their overall financial risks are low at present, but they still need to pay attention to the financial risks of some enterprises, and puts forward suggestions from three aspects: establishing a financial risk early warning system, improving the solvency of enterprise cash flow to debts, and controlling costs and expenses.