基于熵值法和功效系数法的金种子酒财务风险研究

Research on Financial Risk of Golden Seed Winery Based on Entropy Method and Efficiency Coefficient Method

近年来,面临着消费转型的白酒行业业内竞争尤为激烈,其财务风险的识别与防范已成为业界关注的焦点。基于此,以金种子酒作为研究对象,首先以熵值法和财务指标相关性分析为基础,从偿债、盈利、营运和发展能力中筛选出七个关键指标;其次运用熵值法计算得出各指标的权重;最后运用功效系数法确定各类财务风险指标评价系数和综合评价结果。研究结果表明,由于金种子酒产品结构低端、利润率过低、应收账款回收慢以及品牌影响力不足等原因使得盈利、营运和发展能力表现较差,从而导致金种子酒在2021年的财务风险较大。

In recent years,the competition in the liquor industry,which is facing the transformation of consumption,is particularly fierce.The identification and prevention of its financial risks have become the focus of the industry.Firstly,Based on this,taking Golden Seed Winery as the research object,seven key indicators were selected from debt repayment,profitability,operation,and development capabilities based on entropy method and correlation analysis of financial indicators.Secondly,the entropy method is used to calculate the weights of each indicator.Finally,the efficacy coefficient method is used to determine the evaluation coefficients and comprehensive evaluation results of various financial risk indicators.The research results indicate that due to the low-end product structure,low profit margin,slow accounts receivable recovery,and insufficient brand influence of Golden Seed Winery,its profitability,operation,and development capabilities have performed poorly,resulting in significant financial risks for Golden Seed Winery in 2021.