摘要
本文基于我国8家旅游业上市公司2007-2015年间的相关数据,通过建立Z-score模型实证分析了我国旅游业上市公司财务风险水平及其影响因素,结果显示,基于在Z-score模型的我国旅游业上市公司的财务风险水平整体较高。对影响我国旅游业上市公司财务风险的不同因素进行了分析。
Based on the relevant data of China's eight listed companies from 2007 to 2015,this paper analyzes the financial risk level and its influencing factors of listed companies in China by establishing the Z-score model. The results show that,based on the Z-score model Of China's tourism industry listed companies in the overall level of financial risk higher. This paper analyzes the different factors that affect the financial risk of listed companies in China.