摘要
随着时代的变迁和经济发展影响因素的变化,上市公司在经营过程中面临着多重风险。糖业是关系国计民生的产业,中粮糖业是我国重要的糖业上市公司。笔者以中粮糖业为例,选取2016年-2019年财务数据,综合运用改进的功效系数法,量化各项财务指标,进行系统的财务风险预警分析。结果表明:公司经营相对平稳,财务风险可控,并提出紧跟政策和逆周期调节的全产业链发展对策。
With the changes of the times and the changes of the influencing factors of economic development,listed companies are facing multiple risks in the process of operation.Sugar industry is an industry related to the national economy and people's livelihood.COFCO sugar industry is an important sugar listed company in China.This paper takes COFCO sugar industry as an example,selects 2016-2019 financial data,comprehensively uses the improved efficiency coefficient method,quantifies various financial indicators,and carries out systematic financial risk early warning analysis.The results show that the operation of the company is relatively stable and the financial risk is controllable,and the Countermeasures for the development of the whole industrial chain are put forward.
作者
张梦媛
夏佐铎
杨瑞
ZHANG Meng-yuan;XIA Zuo-duo;YANG Rui(School of Economics and Management, Wuhan Polytechnic University, Wuhan 430023,China)
出处
《武汉轻工大学学报》
2020年第3期66-71,共6页
Journal of Wuhan Polytechnic University
基金
国家社会科学基金一般项目(批准号:15BJY016)。
关键词
功效系数法
财务风险预警
中粮糖业
Efficiency coefficient method
financial risk early warning
COFCO sugar industry
