关键词: 养猪企业, Z-Score模型, 财务风险, 筹资能力, 投资能力, 营运能力, 现金流

Abstract: In recent years, the pig breeding industry had been confronted with various risks during its development, with financial risks being particularly prominent. Therefore, this study selected a listed pig-raising enterprise as the research object and adopted a combination of qualitative and quantitative methods. Based on the financial statement data disclosed by the company from 2020 to 2024, it calculated and analyzed relevant financial indicators from four perspectives: the company's financing capacity, investment capacity, operational capacity, and cash flow, so as to evaluate its financial status. Furthermore, the Z-Score Model was applied to conduct a comprehensive assessment of the financial risks faced by A enterprises, and corresponding suggestions were proposed for its financial risk management and control.

Key words: swine production enterprises, Z-Score model, financial risk, fundraising capability, investment capability, operational capability, cash flow