摘要
以西北地区2017—2019年制造业ST公司和非ST公司作为研究对象,利用Z-score模型、修改过后的“Z-score”模型以及EMS模型进行财务风险预警模型判断性差异对比分析。研究结论表明:利用不同模型对西北地区制造业ST和非ST公司进行财务风险预警结果存在着较大差异,其中,适用性较强的财务预警模型为EMS模型。
This paper compares the differences of financial risk among early warning Z-score model, modified " Zscore" model, and EMS model for ST and non-ST companies in manufacturing industry in Northwestern China from 2017 to 2019. The findings show that there are significant differences in the financial risk early warning results of ST and non-ST companies in the manufacturing industry in Northwest China using different models, and the EMS model is the more useful financial early warning model for manufacturing Industry enterprises in northwestern China.
作者
阿依达娜·巴勒卡提
陈昌明
AYIDANA·BALEKATI;CHEN Chang-ming(School of Economics and Management,Southwest University,Chongqing 400715,China)
出处
《边疆经济与文化》
2022年第7期42-45,共4页
The Border Economy and Culture
