辽宁省农业企业财务危机预警研究

Study on Early Warning of Financial Crisis of Agricultural Enterprises in Liaoning Province

摘要: 近年来，随着全球资本市场的迅猛发展，企业运营方式和管理模式发生了巨大变化，由过去的资产为主导逐步向资本为主导的方向发展，其中的财务风险作为企业发展的“晴雨表”和“防火墙”，则成为重中之重。随着财务风险的加剧，这种风险可能逐渐演变成危机，因此财务危机预警成为了当下研究的重点。农业在我国处于基础地位，农业产业化经营是推进农业现代化的重要途径。在如今的市场经济条件下，辽宁省农业企业面临日益多变的市场环境，经受着财务危机的强烈冲击。要想做到及早发现财务风险危机的征兆，农业企业就必须建立起一套完善的财务危机预警体系。本文以20家辽宁省农业企业为例，通过对辽宁省农业企业的发展情况和财务危机预警体系现状，分析了辽宁省农业企业发展现状和财务危机预警体系现状。以Z计分模型研究方法，运用理论研究和实证分析，以辽宁省20家农业企业为例，掌握样本企业财务危机情况。并提出相应的财务危机预警的措施，为企业高层提供决策依据。

Abstract: In recent years, with the rapid development of the global capital market, the mode of business op-eration and management has undergone great changes, from the assets of the past to the direction of capital as the leading step by step. As the barometer and firewall of enterprise development, the financial risk becomes the most important. With the aggravation of financial risk, this kind of risk may gradually evolve into crisis, so the financial crisis early warning has become the focus of the present research. Agriculture is in the basic position in our country; agricultural industrialization management is an important way to promote agricultural modernization. In today’s market economy conditions, agricultural enterprises in Liaoning Province are faced with increasingly changeable market environment, experiencing the strong impact of financial crisis. In order to detect the symptoms of financial risk crisis as soon as possible, agricultural enterprises must set up a set of perfect financial crisis early warning system. Taking 20 agricultural enterprises in Liaoning Province as an example, this paper makes a comprehensive understanding of the development of agricultural enterprises and the current situation of financial crisis early warning system in Liaoning Province, and analyzes the present situation of the development of agricultural enterprises and the financial crisis early warning system in Liaoning Province. The paper takes Z-score model as the research method, using the theoretical research and empirical analysis, taking 20 agricultural enterprises in Liaoning Province as an example, to master the financial crisis of the sample enterprises and puts forward the corresponding financial crisis early warning measure, to provide the decision-making basis for the enterprise high-level.