企業財務危機及其規避
摘 要：在競爭激烈的市場經濟條件下，財務危機是客觀存在的。因此及早地發現企業財務危機的信號，使經營者能夠在財務危機出現的萌芽階段，就能夠採取有效措施改善企業經營，防範財務危機的發生，是極其重要的'。本文正是基於這1動機，透過研究企業財務危機的早期信號及其成因，試圖建立效果較好、可用於多數企業進行財務預警模型，並進而提出1些預防和控制企業財務危機方法。全文共分爲5章：第1章首先介紹了財務危機的研究意義、國內外財務危機研究的現狀及進展。第2章主要闡述了企業財務危機的定義及特徵，爲正確界定企業財務危機明確了概念範圍。第3章分別從宏觀環境複雜多變、經營與財務管理3個方面，論述分析了財務危機產生的具體原因。然後，在第4章中，作者探討了企業如何有效防範和控制財務危機的發生，並提出了1些處理財務危機的具體對策和措施。
關鍵詞: 財務危機；財務危機預警系統；經營；管理
On the Financial Crises and Avoidance of the Enterprises
Abstract: Financial crisis of the enterprises exist in the market economy. It is very important for the business operator to find the sign of financial crisis as early as possible, so that the ef，fective measures can be taken to improve his operation and prevent from the occurring of financial crisis. Though studying the reasons and early sign, the paper try to built a financial crisis alarm system of enterprises, which can analyze and foresee the caution, and propose some methods to prevent from and control the financial crisis. The paper constitutes five chapters. The first introduces the significance of financial crisis studying and the actuality and development in this field home and abroad; the second expatiates upon the definition and characters of enterprise financial crisis, and confirms the range of enterprise financial crisis; the third analyzes the reasons of financial crisis in Macro environment is complex and changeable、business operation and financial management; in fourth chapter, we discusses how to prevent from and control the occurrence of financial crisis, and proposed some countermeasure for financial crisis treatment.
Key word: Financial crisis; financial crisis alarm system; business; management
