纺织企业多元化经营的财务风险分析--以A集团为例.pdf

中国科技论文在线

纺织企业多元化经营的财务风险分析——
以 A 集团为例#
冮强，张保银**
5 （天津大学管理与经济学部，天津 300072）
摘要：以纺织企业中比较有代表性的 A 集团为主要的研究对象，运用 Z-Score 模型对其财务
风险进行评估并对 A 集团 2010 年至 2014 年的年报进行分析，得出其在筹资、对内投资、
对外投资中的非相关多元化投资、收益分配中均存在较大风险。纺织企业在多元化经营中要
10 注意在资本结构、成本、库存、分红政策方面进行改进。
关键词：纺织企业；多元化经营；财务风险
中图分类号：F275

Analysis on Financial Risk of Diversified Management of
15 Textile Enterprise: Case Study of A Group
GANG Qiang, ZHANG Baoyin
(College of Management and Economics, Tianjin University, Tianjin 300072)
Abstract: A group as the main object of study which has great research value as a representative
enterprise with diversified business ,so based on the data from the annual reports of A Group from
20 2010 to 2014, using “Z – Score” model to evaluate the financial risk. Summarize the financial risk of
diversified management in A Group, it has big risks about financing,inward investment,outside
investment in non related diversification, income the textile enterprises should pay
attention to their policy impro