基于Z-Score模型的Y超市财务风险评价

Financial Risk Assessment of Y Supermarket Based on ZScore Model

近年来,得益于中国经济的高速增长,带动了零售业的快速发展,尤其是超市。现以Y超市为例,基于Z-Score模型对其进行评价。Y超市是中国前500强企业中的一员,是国内超市领头企业,是超市领域内非常具有代表性的企业。但是最近几年,因为线上生鲜和越来越普遍的以社区为单位的生鲜团购的飞速发展,给线下零售业带来冲击,再加上Y超市近几年的盲目扩张,给企业造成了一定的困境。本文以Y超市所披露的2017年至2021年的财务数据为基准,采用财务关键指标和Z-Score模型对该公司进行财务风险评估。同时,对Y超市的财务风险提出应对措施和建议,以及零售业的行业发展状况。

In the recent period of time,thanks to the rapid growth of China's economy.Led to the rapid development of the retail industry,especially supermarkets.Take Y Supermarket as an example.Y supermarket is one of the top 500 enterprises in China,a leading enterprise in domestic supermarkets,and a very representative enterprise in the field of supermarkets.However,in recent years,due to the rapid development of online fresh food and the increasingly common communitybased fresh food group purchasing,the offline retail industry has been impacted.In addition,the blind expansion of Y supermarket in recent years has caused certain difficulties for the enterprise.Based on the financial data disclosed by Y supermarket from 2017 to 2021,this paper adopts financial key indicators and Z-Score model to evaluate the company's financial risk.At the same time,countermeasures and suggestions were put forward for the financial risks of Y supermarket,as well as the development status of the retail industry.