水上运输业上市HN公司的财务风险预警研究

Study on Financial Risk Warning of Listed HN Corporation in Water Transportation Industry

通过财务风险预警分析可以更清楚地发现企业存在的财务问题。文章以水上运输业上市公司HN公司为例,从偿债、盈利、营运和发展能力四个维度,通过熵值法和功效系数法构建财务风险预警指标体系,并选取HN公司2019—2021年的财务数据,对财务风险预警进行分析。研究结果显示HN公司这三年的财务风险分别为轻警、轻警和重警,据此,本文建议HN公司应该采取进一步降低成本、拓展市场等财务风险控制措施。

The financial problems of enterprises can be found out more clearly through the early warning analysis of financial risks.This paper takes HN company,a listed company in the water transportation industry,as an example.From the four dimensions of debt repayment,profitability,operation and development ability,the financial risk early warning index system is constructed by entropy method and efficiency coefficient method.The financial data of HN company from 2019 to 2021 are selected to analyze the financial risk early warning.The research results show that the financial risks of HN company in the past three years are light alarm,light alarm and heavy alarm respectively.Based on this,this paper suggests that HN company should take financial risk control measures such as further reducing costs and expanding markets.