【摘要】 在高速公路企业快速发展的同时，企业财务风险的客观存在性与风险管理的滞后性之间的矛盾逐渐显露。本文以我国高速公路上市公司2021年财务数据为研究对象，针对高速公路行业样本量小、财务风险难以评判等特点，从成本控制、资金管理、投资回收三个方面构建财务风险评价指标体系，采用CRITIC-TOPSIS-SOM模型进行财务风险评价并划分风险等级，结果表明：我国高速公路上市公司的财务风险受区域经济和经营水平的影响较大，在融资方式上积极创新、发展多元化经营可以有效降低财务风险。研究结果可以为高速公路上市公司财务风险的控制提供参考。更多还原

【Abstract】 With the rapid development of highway enterprises, the contradiction between the objective existence of enterprise financial risk and the hysteresis of risk management is gradually revealed. Taking the 2021 financial data of listed expressway companies as the research object, this paper constructs a financial risk evaluation index system from three aspects: cost control, fund management and investment recovery, aiming at the characteristics of the expressway industry such as small sample size and difficult to judge financial risks. The CRITIC-TOPSIS-SOM model is used to evaluate the financial risk and divide the risk levels.The result shows that the financial risk of highway listed companies is influenced by the regional economy and management level greatly. The research results can provide effective reference for the control of financial risk of highway listed companies.更多还原