摘要
服装行业是我国传统行业之一,在国民经济中处于重要地位。近几年,我国人均可支配收入不断提升,居民用于服装的消费不断增长,推动了我国服装产业的发展。然而,随着新冠疫情的爆发,服装产业受到了极大影响。本文以风险管理理论为基础,运用财务分析指标,分析在新冠疫情背景下,以服装上市公司森马服饰为例,从筹资风险、投资风险、营运风险和收益分配风险四个角度分析该公司的财务状况,并提出相应的对策。
The garment industry is one of the traditional industries in China and plays an important role in the national economy.In recent years,China’s per capita disposable income has continued to increase,and the consumption of clothing by residents has also continued to increase,which has promoted the development of China’s garment industry.However,with the outbreak of theCOVID-19 epidemic,the garment industry has also been greatly affected.Based on the risk management theory,this paper uses financial analysis indicators to analyze the situation of the COVID19 epidemic,taking Semir clothing,a clothing listed company as an example,from four perspectives of financing risk,investment risk,operating risk and income distribution risk,this paper analyzes the company’s financial situation,and puts forward corresponding countermeasures.
作者
陈旷
CHEN Kuang(Hubei University of Technology Wuhan,Hubei 430000)
出处
《中国商论》
2022年第24期154-157,共4页
China Journal of Commerce
关键词
服装企业
新冠疫情
财务风险
风险管理
上市公司
garment enterprises
COVID-19 epidemic
financial risks
risk management
listed companies
