上市公司财务风险预警探析——以宝钢为例.docVIP

PAGE PAGE III 钢铁上市公司财务风险预警探析——以宝钢为例 摘要：钢铁行业作为国民经济中的支柱产业之一，在国民经济中起着不可替代的作用。它的发展除了能对经济增长作出较大贡献外，还具有较强的产业发展关联效应，可以引导和推动其他产业的发展。对企业来说，建立和完善财务风险预警系统有着重大意义，能够使公司能够在危机爆发前采取措施。但总体而言，其在国民经济中仍占有重要而稳固的地位。本文通过对宝钢近几年的财务报表数据进行指标分析、z模型分析，对该企业财务风险预警系统进行构建，并提出企业财务风险预警系统存在的据西安西，认为在构建财务风险预警模型的过程中，应该单变量预警模型与财务风险相结合并提出改善措施。 关键词：上市公司；钢铁；财务预警；经营失败 Abstract：As one of the pillar industries in national economy, steel industry plays an irreplaceable role in national economy. Its development can not only make a great contribution to economic growth, but also has a strong correlation effect of industrial development, which can guide and promote the development of other industries. For enterprises, the establishment and improvement of financial risk warning system is of great significance, which enables companies to take measures before the outbreak of crisis. But overall, it still occupies an important and stable position in the national economy. Given the importance of the steel industry in the national economy, the financial risks it faces have a significant impact not only on the industry itself, but also on the capital market, investors and society. This article through to in recent years, baosteel financial statements data index analysis, z model analysis, analysis of the financial operation of baosteel, to explore the model type of enterprise financial risk, and with specific companies as the research object, to build the enterprise financial risk early warning system, and put forward the enterprise financial risk early warning system according to xian in the west, corporate financial risk early warning and control strategy Suggestions, think, in the process of the construction of a financial risk early warning model should be single variable combined with financial risk early warning model and improvement measures are put forward. Key Words ：The listed company； Iron and steel； Financial early warning； Business failure 目 录 TOC \o 1-3 \h \z \u 一、引言 1 二、企业财务危机预警理论 2 （一）单变量分