中高端酒店上市公司财务风险预警模型及应用——以A公司为例

Financial risk warning model and application of listed companies in middle and high-end hotels——A case study of company A

酒店业是我国重要的基础服务产业之一,在经历了大环境的重大冲击后我国酒店业正处于复苏阶段,随着政策的逐渐优化,酒店行业即将迎来拐点,在此环境下,中高端酒店细分市场快速增长。因而选择我国中高端酒店行业中极具代表性的A公司作为研究对象,运用熵值法与功效系数法结合的方式,建立财务风险预警模型,细化服务行业财务风险预警研究,弥补酒店行业财务预警模型的空白之处,具有一定的实际意义。同时,也为其他服务类上市企业提供了一定的借鉴作用。

The hotel industry is one of the important basic service industries in China.After experiencing the great impact of the epidemic,China's hotel industry is in the recovery stage.With the gradual optimization of policies,the hotel industry is about to usher in an inflection point.In this environment,the middle and high-end hotel market segment is growing rapidly.Therefore,the representative enterprise of the middle and high-end hotel listed company A is selected as the research object,and the financial risk early warning model is constructed by combining the entropy method and the efficacy coefficient method,which has practical significance.At the same time,it also provides a certain reference for other service listed companies.