“Z计分”模型在浙江省民营上市公司财务风险监测与危机预警中的应用

浙江省民营上市公司是全国民营企业的一个缩影,其存在的财务隐患具有普遍性,存在财务危机的上市公司所占比例较高。企业管理当局应积极采取应对措施,将＂Z计分＂模型应用于企业财务风险监测与危及预警之中。以＂Z计分＂模型为基础,建立综合财务风险预警体系,可对企业经营、管理的各种行为及时作出评估,对风险信号（如出现产品积压,质量下降,应收账增大,成本上升）等进行监测,并根据其形成原因及过程,采取相应切实可行的风险管理策略,降低危害程度,确保企业健康发展。

Application of Z-scoring Model in Monitoring and Early-warning on Financial Risk in Zhejiang Private Listed Company

The private listed companies in Zhejiang Province are a miniature of the whole private listed companies in China.The financial crisis is common,accounting higher proportion.The authority should take positive measures to apply Z-scoring model to monitoring and early-warning on financial risk.Based on Z-scoring model,the authority build early-warning system on overall financial risks to evaluate all behaviors of enterprise business and management timely,to monitor risk signals,i.e.overstocking of product,decreasing of quality,increasing of receivables,and rising of cost,and take practical risk management strategy to decrease damages and keep healthy development according to their reasons and processes.