| 新冠肺炎疫情对我国上市港航及船舶制造企业财务状况的影响 |
| 投稿时间：2021-03-26 修订日期：2021-06-08 点此下载全文 |
| 引用本文：张欣,卢峰,张晓哲.新冠肺炎疫情对我国上市港航及船舶制造企业财务状况的影响[J].上海海事大学学报,2021,42(3):52-58. |
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| 基金项目:国家自然科学基金(71601112) |
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| 中文摘要:为量化新冠肺炎疫情对我国水路运输企业财务状况的影响，本文基于Z score模型对构成水路运输产业链核心的港口、航运、船舶制造三类上市企业财务状况进行评价。通过对比疫情发生前后企业财务状况的变化，明确疫情在不同时期对水路运输企业财务状况的影响，以及对不同类企业带来的异质化影响。研究结果表明，在疫情发生初期我国水路运输业受到短期负面冲击较大，企业经营利润均出现明显下降，其中港口和船舶制造企业财务状况恶化较为显著，而航运企业财务状况受影响较小。随着国内疫情得到有效控制，水路运输业整体经营状况逐渐向好，特别是船舶制造企业得益于船舶订单量的增长，财务状况改善较为明显。港口企业恢复则较为疲软，且不同港口企业间的分化有所加剧。航运企业总体财务状况相对较为稳健。 |
| 中文关键词:水路运输 Z score模型 财务状况 新冠肺炎 |
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| Impact of COVID 19 epidemic on financial status of China’s listed port, shipping and shipbuilding enterprises |
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| Abstract:In order to quantify the impact of the COVID 19 epidemic on the financial status of waterway transportation enterprises in China, this paper applies Z score model to evaluate the financial status of listed port, shipping and shipbuilding enterprises, which constitute the core of the waterway transportation industry chain. By comparing the changes in the financial status of enterprises before and after the outbreak of the epidemic, the impact of the epidemic on the financial status of waterway transportation enterprises in different periods and the heterogeneous impact on different types of enterprises are clarified. The results show that in the early stage of the outbreak of the epidemic, China’s waterway transportation industry suffers a great short term shock. The operating profit of enterprises decreases significantly, among which the financial status of port and shipbuilding enterprises deteriorates significantly, while the financial status of shipping enterprises is less affected. With the effective control of the domestic epidemic, the overall operating condition of the waterway transportation industry is gradually improving. In particular, the shipbuilding enterprises have benefited from the growth of ship orders and their financial status has improved significantly. The recovery of port enterprises is relatively weak, and the differentiation among different port enterprises has intensified. The overall financial status of shipping enterprises is relatively stable. |
| keywords:waterway transportation Z score model financial status corona virus disease 2019 (COVID 19) |
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