摘要
随着人们收入的增加和生活水平的不断提高,旅游出行已渐渐地成为大众的一项选择。受疫情的反复影响,旅游业面临的风险复杂且不确定性大,如果企业未建立适当的风险预警体系,对潜在的风险加以评估,将很可能影响企业的正常运行。文章选取主营游船客运、景区旅游业务的G上市公司作为研究对象,以G公司2019-2021年的财务数据为基础,采用功效系数法,结合企业自身情况,选取8项财务类指标和4项非财务类指标构建适当的财务风险预警模型,根据评分结果预测公司所处的风险等级,并找出产生风险的主要因素,同时提出相应的防范措施。
With the increase of people’s income and the continuous improvement of their living standards, travelling has gradually become a choice for the public. Under the repeated impact of the epidemic, the risks faced by the tourism industry are complex and uncertain. If the enterprises do not establish an appropriate risk early warning system to assess the potential risks,it will likely affect the normal operation of the enterprises. This article selects G listed company, which is mainly engaged in cruise passenger transport and scenic spot tourism business, as the research object. Based on the financial data of G company from 2019 to 2021, adopting the efficiency coefficient method and combining with the enterprise’s own situation, it selects 8financial indicators and 4 non-financial indicators to build an appropriate early warning model of financial risks, predicts the risk level of the company according to the scoring results, and finds out the main factors causing the risks, meanwhile, the corresponding preventive measures are proposed.
作者
张宝芳
Zhang Baofang(College of Finance and Accounting,Minnan University of Science and Technology,Shishi Fujian 362700)
出处
《山东纺织经济》
2023年第2期14-18,共5页
Shandong Textile Economy
关键词
财务风险预警
功效系数法
产业结构
early warning of financial risks
efficacy coefficient method
industrial structure
