中国猪业2025,Vol.20Issue(6):89-96,8.DOI:10.16174/j.issn.1673-4645.2025.06.010
基于Z-Score模型对上市养猪企业的财务风险评价
Financial risk evaluation of a listed swine-production enterprises based on the Z-Score model
摘要
Abstract
In recent years,the pig breeding industry had been confronted with various risks during its development,with financial risks being particularly prominent.Therefore,this study selected a listed pig-raising enterprise as the research object and adopted a combi-nation of qualitative and quantitative methods.Based on the financial statement data disclosed by the company from 2020 to 2024,it calculated and analyzed relevant financial indicators from four perspectives:the company's financing capacity,investment capacity,operational capacity,and cash flow,so as to evaluate its financial status.Furthermore,the Z-Score Model was applied to conduct a comprehensive assessment of the financial risks faced by A enterprises,and corresponding suggestions were proposed for its financial risk management and control.关键词
养猪企业/Z-Score模型/财务风险/筹资能力/投资能力/营运能力/现金流Key words
swine production enterprises/Z-Score model/financial risk/fundraising capability/investment capability/operational capa-bility/cash flow分类
农业科技引用本文复制引用
宋星宇,丁桦..基于Z-Score模型对上市养猪企业的财务风险评价[J].中国猪业,2025,20(6):89-96,8.基金项目
青海民族大学2024年研究生创新项目(65M2024174) (65M2024174)