Reach On Financial Warning For Listed Companies In The Animation Industry Based On EVA

With the continuous development of the market,the increasingly fierce competition among enterprises has become an objective fact that cannot be ignored.The risks faced by corresponding enterprises are also developing in an increasingly complex direction.Therefore,in order to ensure the healthy development of each enterprise,effective It is very important to control the risk and establish a financial early warning model that can predict financial risks to monitor the financial status of the company.Although the EVA model has only passed through more than 30 years since its birth,it has only been in China for only a few decades,and it has only been in China for decades.However,the financial warning model based on EVA is more traditional than The financial early warning model can make a more sensitive forecast of the financial situation of the company.Due to the special nature of the financial early warning system,it is necessary to analyze the financial data based on the fixed industry.Therefore,this paper will select specific industries for analysis.With the increasing living standards of our people,people's demand for culture is also growing,which makes the animation industry increasingly prosperous,but China's animation industry is still in its infancy,although the whole industry seems to be flourishing,in fact Faced with the dilemma of a large number of corporate losses,the industry currently has little research on the financial aspects of the emerging industry,in order to make the financial system of the animation industry run healthier,avoid financial risks in a timely manner,and ensure that the entire industry can continue to develop.Establishing a financial early warning system for the animation industry is extremely important.In summary,this paper summarizes the advantages of establishing an EVA-based financial early warning model based on the relevant theories of financial early warning and EVA at home and abroad,and combines the specific characteristics of listed companies in the animation industry to construct a EVA revised the financial indicator system,selected 35 animation companies listed in China,30 of which are normal operating companies,5 ST companies,using the paired sample T test to determine whether the selected financial indicators are significant,and then The selected 7 indicators were tested for correlation,and thethree indicators with linear correlation coefficient greater than 0.5 were excluded.The last four indicators were placed in the logistic regression model for modeling,and finally selected for the main income cash ratio and revised.After the net assets and the revised net profit margin,the formula for the financial early warning model of the animation industry was established.Finally,the accuracy of the established model is tested,and the correct rate of 85% is obtained,which indicates that the model can effectively predict the financial operation of listed companies in the animation industry.