构建现代物流公司财务风险防范指标体系研究

Research on the Construction of Financial Risk Prevention Index System for Modern Logistics Companies

我国物流企业面临着日益严峻市场竞争所带来的财务风险,即使采用新型集成式管理的物流企业,也面临着这一问题。本研究以A现代物流公司为对象,通过对财务风险防范指标体系建立过程分析,以为现代物流公司应对财务风险防范提供依据。结果表明,构建的指标体系用以评价公司财务风险能够较好地观测到公司财务风险,按照年度、季度在数据层面获得了风险高低的临界值,若以此临界值为风险等级标准划分依据,能够实现对公司财务风险波动的整体把握。

Logistics enterprises in our country are facing the financial risks brought by the increasingly severe market competition, and the logistics enterprises adopting new integrated management are also facing this problem. This study takes modern logistics company A as the research object, and provides a basis for modern logistics companies to deal with financial risk prevention through the analysis of the establishment process of the financial risk prevention index system. The results show that the constructed index system can better observe the company’s financial risk when it is used to evaluate the company’s financial risk, and obtain the critical value of the risk level at the data level according to the year and quarter. If this critical value is used as the basis for the classification of risk grade standards,the overall grasp of the company’s financial risk fluctuations can be realized.