Zscore模型分析以st西轴为例.doc

E 】 当前由美国次贷危机引发的全球性金融危机对我国企业产生了重大影响，加 剧了其筹资活动、投资活动和应收账款坏账的财务风险。在口益复杂的市场经济 环境屮更应增加风险意识，通过相应的财务风险分析，发现潜在的财务风险，提 出措施以达到增强财务风险的能力。本篇论文首先对上市公司一一西北轴承股份 有限公司（000595）最近三年财务状况利用Z-score模型进行分析，分析总结出该 公司现阶段所面临的财务风险。其本身通过完善其财务管理手段，降低其财务风 险，通过开源节流，减少开支，加大技术改造投入，改革分配制度等手段使得其 真正化解财务危机，也是对后金融危机屮的有财务危机的屮小企业一个很好的启 示作用，帮助这些企业可以降低财务风险，化解财务危机，使得企业可以健康顺 利的发展。 关键词：西北轴承股份有限公司财务风险财务控制 【Abstract】 The current us subprime mortgage crisis triggered by global financial crisis to our country enterprise produced significant influence, increased its financing activities, investment activities and accounts receivable bad financial risk. In an increasingly complex market economic environment more should increase through the corresponding risk awareness, financial risk analysis，found potential financial risk, and puts forward measures to achieve the enhancement of the financial risk ability, his paper first listed companies - 000595. Xibei Bearing CO.,LTD. recently 3 years finance situation using use Z - score model analysis，summarized the present analysis of the financial risks faced by the dragon. By itself to improve its financial management tools to reduce their financial risk, cut costs，reduce expenses，increase the technological transformation, and reform the distribution system and other means to make its true resolve the financial crisis，but also after the financial crisis，financial crisis，small and medium-sized enterprise a good inspiration to help these enterprises can reduce the financial risk, and resolve the financial crisis, can be healthy and smooth development. Key Words： XIBEI BEARING CO.，LTD. Financial risk Financial control 目录 TOC \o 1-5 \h \z ［翻］ 1 【Abstract】 2 引 言 1 HYPERLINK \l bookmark2 \o Current Document \h 1财务风险定义及种类 2 HYPERLINK \l bookmark3 \o Current Document \h 1.1财务风险的定义 2 HYPERLINK \l bookmark4 \o Current Document \h 1.2财务风险的主要种类 2 1. 2. 1筹资风险 2 1.2.2投资风险 2 1.2.3存货管理风险 2 1.2.4流动性风险 3 HYPERLINK \l bookmark7 \o Current Document \h 2丙北轴承股份有限公司 4 HYPERLINK \l bookmark6 \