F-Score模型下的S公司财务风险预警研究

Research on Financial Risk Early Warning of S Company under F-Score Model

摘要: 近年来，中国电商行业迅猛发展，电商平台已经渗透到人们的日常生活中来。然而，随着电子信息技术的飞速发展和数字化贸易的持续发展，企业面临着越来越多的不确定因素，从而加大了企业的财务风险，因此，建立一个准确高效的财务风险预警模型尤为重要。本文以中国电商巨头之一的S公司为研究对象，采用F-Score财务风险预警模型，对S公司近五年的财务风险进行评估。研究发现，S公司存在着较高的财务风险，尤其是在偿债能力风险以及盈利风险方面，因此，针对S公司的具体情况，本文提出了针对性的风险管控措施，包括拓展融资渠道、提高核心竞争力以及调整营销策略等方面，以期增强S公司风险防范能力。

Abstract: In recent years, China’s e-commerce industry has developed rapidly, and e-commerce platforms have penetrated into people’s daily lives. However, with the rapid development of electronic information technology and the continuous development of digital trade, enterprises are facing more and more uncertainties, which increases the financial risk of enterprises, so it is particularly important to establish an accurate and efficient financial risk early warning model. This paper takes Company S, one of the giant e-commerce giants in China, as the research object, and uses the F-Score financial risk early warning model to evaluate the financial risk of Company S in the past five years. Therefore, according to the specific situation of Company S, this paper proposes targeted risk control measures, including expanding financing channels, improving core competitiveness, and adjusting marketing strategies, in order to enhance the risk prevention ability of Company S.