摘要
物流业作为一个新兴产业,正处于全面发展的阶段,国家政策也不断支持。然而,随着市场竞争越来越激烈、宏观经济环境的不断变化以及公司经营管理者的局限性,物流行业所面临的风险也更加复杂。因此预防财务风险,提高管理水平,对于物流上市公司来说十分重要。通过运用Z模型对2016-2018年在我国沪、深A股上市的39家物流公司进行的实证分析,结果发现我国物流上市公司财务风险整体较低,但不同公司间差异较大。最后针对如何降低物流企业的财务风险提出建议。
As an emerging industry,logistics is in the stage of comprehensive development,and the national policy has also been increasing support. However,with the increasingly fierce market competition,the constant change of macro-economic environment and the limitations of company management,the risks faced by the logistics industry are also more complex.Therefore,it is very important for logistics companies to prevent financial risks and improve the management level. 39 logistics companies listed in A-share of China’s Shanghai and Shenzhen stock exchange from 2016 to 2018 are selected as samples,and the financial risk of the sample companies is analyzed by using the Z model. The results show that the financial risk of sample companies is relatively low,but there is a big difference among different companies. Finally,suggestions are put forward on how to reduce the financial risk of logistics enterprises.
作者
李诗瑶
LI Shi-yao(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)
出处
《物流工程与管理》
2019年第10期143-145,149,共4页
Logistics Engineering and Management
关键词
财务风险
物流上市企业
Z模型
financial risk
listed logistics companies
Z model
