企业财务危机的成因及对策研究

【作者】 尹辉；

【导师】 游达明；

【作者基本信息】 中南大学 ， 工商管理， 2003， 硕士

【摘要】 一个企业财务状况的好坏往往是企业自身、投资者和债权人关注的焦点。因为一个营运良好、财务健康的企业不但可以提高自身在市场上的信誉及扩展筹资渠道，也使投资者信心倍增。相反，一个陷入财务困境或濒临破产的企业乏力吸引投资，而更让原有投资者面临巨大的信用风险。因此，及早地发现企业财务危机信号，使经营者能够在财务危机出现的萌芽阶段，采取有效措施改善企业经营，防范财务危机。本文正是基于这一动机，旨在通过研究企业财务危机的成因，从而建立效果较好、可用于跨行业企业财务危机预警分析的判别模型，并对怎样预防和控制财务危机的发生提出了一些看法。 全文共分为六章。首先介绍了财务危机的研究意义、财务危机国内外研究现状。第二章主要阐述了企业财务危机的定义及特征，先介绍了企业财务及财务管理定义，进而阐述了企业财务危机的定义及特征，为正确界定企业财务危机确定了概念范围。在此基础上，第三章分析了企业财务危机在企业日常经营管理中常见的一些预兆(表现)。接着，第四章分析了企业财务危机产生的具体原因，分别从经营和财务两方面加以论述。然后，第五章重点探讨了企业如何有效防范和控制财务危机发生的一些具体对策和措施。最后一章利用湖南三力客车集团这一案例，研究了如何分析企业财务管理、发现企业财务危机及采取有效对策等问题，作为实证分析，与前几章相辅相成，构成了一个完整的研究体系。更多还原

【Abstract】 The good or bad of a enterprise financial affairs condition often is the focal point that investment person, creditor and enterprise itself concerned. If the financial affairs of enterprise is healthy and its operation is good , not only can raise enterprise’s prestige on markets and expansion fund-raising channels at markets, but also can make the investor full of confidence. On the contrary, when an enterprise fall into financial predicaments or close to bankrupt, it weak to absorb investment. And original investor was forced to face the enormous credit risks. Therefore if the enterprise financial distress signals could be found at an early date , management person will take some effective measures and improve enterprise’s management to guard crisis in time. Based on this motive , the paper develops a discriminant analysis model on the basis of studying the cause of the enterprise financial distress . The model can be applied directly and effectively to the enterprise financial distress in different trades . Author puts forward some views about how to prevent financial distress occurring and what should be take in a enterprise financial distress.This text includes six chapters . Chapter one, the meaning and present situation of enterprise financial affairs crisis research .In this part, I briefly reviewed the research meaning and the present situation of studies in home and abroad about financial distress. Chapter two, the definition and the characteristic of enterprise financial distress. In this part, I introduced enterprise financial affairs and financial affairs management definitions first, and then I gave a detailed description about the definitions of enterprise financial distress, which defined the scope about financial distress. Chapter three, the sign of enterprise financial distress. In this part, I explained the omens of financial distress. Chapter four, The analysis about causes that result in the enterprise financial distress. In this part, I follow respectively management and the financial affairs when I analysed the causes. Chapter five, The countermeasure ofenterprise financial distress. In this part, I gave a detailed description about effective countermeasures that could prevent and control financial distress. Chapter six, The case analysis. In this part, I analyzes Hunan SanLi Passenger Train Group as the authentic proof ,together with the preceding chapters formed a complete research system .更多还原