摘要
本文通过Z值模型对宋都股份财务风险等级进行评价分析,进而从筹资、投资、营运管理等角度研究发现:宋都股份存在债务规模大、短期债务占比高、存货无法及时消耗、应收账款管理不善等问题.根据风险成因,结合企业实况,文末提出了宋都股份财务风险控制措施.
Abstract
Through the Z-value model,the financial risk level of Songdu shares is evaluated and analyzed,and then from the perspectives of financing,investment and operation management,it is found that Songdu shares have such problems as large debt scale,high proportion of short-term debt,untimely consumption of inventory and poor management of accounts receivable.Finally,according to the causes of risk,combined with the actual situation of the enterprise,put forward the financial risk control measures of Songdu shares.
基金项目
宜宾学院培育项目(2020PY11)
四川省高等学校人文社会科学重点研究基地水运经济研究中心一般项目(SYJJ2020C08)
NETL
NSTL
万方数据