摘要
近年越发复杂严峻的外部环境与国际关系,导致经济动荡及未来的不确定性等因素影响,消费者的心理预期及消费需求不断改变。T公司主营业务为时尚鞋履类业务,在国内中高端女鞋市场拥有较高的品牌知名度与影响力。但近三年公司经营状况受到较为严重的影响,连年亏损,目前正面临退市风险。结合财务风险理论,以T公司作为研究对象,对公司年报中披露的财务数据进行解析,通过评估其财务风险并给出相应的风险控制对策。
In recent years,the increasingly complex and severe external environment,coupled with international relations,has led to economic instability and an uncertain future,all of which have continuously altered consumer expectations and demand.T Company,primarily engaged in the fashion footwear sector,enjoys considerable brand recognition and influence in the domestic mid-to-high-end women's footwear market.However,in the past three years,the company’s operational performance has been severely affected,resulting in consecutive losses,and it now faces the risk of delisting.This study,grounded in financial risk theory,takes T Company as the subject of analysis.It dissects the financial data disclosed in the company’s annual reports,evaluates its financial risks,and proposes corresponding risk control strategies.
作者
丁蕾
郭雨霖
DING Lei;GUO Yulin(Heilongjiang University of Finance and Economic,Harbin 150001,China)
出处
《西部皮革》
2024年第20期24-27,34,共5页
West Leather
关键词
财务风险
盈利能力
成因分析
financial risk
profitability
causal analysis