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江西省上市公司无论从数量上还是质量上在中部地区具有代表性。本文以美国学者奥特曼(Altman)提出的“Z记分法”为分析工具,以江西省上市公司为例,衡量、预测我国中部地区上市公司的经营风险。研究表明,江西省的上市公司经营风险总体偏高,近三年财务状况较差,有的公司存在破产可能;但是近年来其经营风险控制能力在提高,经营风险的防范意识也在不断提高。“Z记分法”所提供的分析思路有较强的指导意义,在评价上市公司经营风险方面具有重要的参考价值,可以利用“Z-Score”模型建立我国上市公司财务预警机制。
The listed companies in Jiangxi Province are representative in the central region both in terms of quantity and quality. Taking the “Z score” proposed by American scholar Altman as an analysis tool, taking Jiangxi listed companies as an example, this paper measures and predicts the management risks of the listed companies in central China. The research shows that the listed companies in Jiangxi Province generally have high operational risks, the financial situation in the recent three years is poor, and some companies may have bankruptcy. However, in recent years, their operational risk control capabilities are improving, and the awareness of preventing operational risks is also rising. “Z score method ” provides a strong guiding significance in the evaluation of listed companies have an important reference value of business risk, you can use “Z-Score ” model to establish the financial early warning mechanism for listed companies in China.