%0 Journal Article
%T 2020~2021期间中国上市公司财务危机预警<br>Financial Distress Alarms for China Listed Companies during 2020~2021
%A 施谊
%A 楚义芳
%J Finance
%P 359-367
%@ 2161-0975
%D 2021
%I Hans Publishing
%R 10.12677/FIN.2021.114040
%X 本文是《中国企业财务危机预警模型研究》的继续，作者利用2020年中国A股市场上市企业的财务数据，检测到模型的准确率达到80%，再次证明了模型的有效性。随后，运用该模型，对2020年企业财务风险的变动状况进行了分析，发现疫情的确给大部分企业的财务状况带来了负面影响，并进而给出了不同行业企业发生财务危机的概率。最后，对2021年中国上市公司的财务风险进行了预测。<br />
As a follow-up to the “Modeling of Corporate Financial Distress Alarm in China”, this article contin-ues to analyze the financial performance of China listed companies under the COVID-19 in the year 2020/2021. Firstly, the prediction accuracy of the model is tested by using the data of year 2020, and it reached 80%, which once again proves the efficacy of the modeling. Subsequently, by using the modeling methodology, the corporate financial distress alarms in 2020 are analyzed; it shows the epidemic has exerted hard impact on most listed companies, though being different across var-ious industry sectors. At last, the financial distress alarms of China listed companies in 2021 are further predicted.
%K 新冠肺炎疫情，财务危机，预警，上市公司<br>COVID-19
%K Financial Distress
%K Alarm
%K Listed Companies
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=44127