上市公司财务危机预警与研究.docVIP

我国上市公司财务危机预警研究 【摘要】 随着我国市场经济和证券市场的快速发展，上市公司数量逐渐增多，规模逐渐扩大。在激烈的市场竞争中，企业时时都遭受着危机的威胁。如果不及时防范危机，企业将陷入困境中。然而人们面对这样的困境不是无能为力的，企业财务危机是可以提前预知的。置身竞争激烈的经济社会，企业随时随地会面临财务失败的威胁。如果企业集团不能卓有成效地规避与防范各种风险因素的话，势必使企业集团的未来发展陷入严重的危机境地。根据我国上市公司的财务预警现状，针对财务失真预警研究脱节问题，解剖上市公司的财务预警现存问题成因，对上市公司财务预警问题给与建议。 【关键词】 上市公司 财务预警 建议 Chinas listed companies in financial crisis early warning research Abstecat Along with our country market economy and the rapid development of the securities market, the listed company quantity increases gradually, scale expands gradually. In the fierce market competition, the enterprise always suffer from the threat of crisis. If not to prevent the crisis, the enterprise will be in trouble. However people face the dilemma is not powerless, enterprise financial crisis is in advance can predict.In the fierce competition in the economic society, the enterprise will be facing financial failure at any time and place of the threat. If the enterprise group can not efficiently avoid and guard against all kinds of risk factors of words, certainly will makes enterprise groups future development in serious crisis situation.According to our country to be listeds financial warning situation, according to early warning the disconnection between financial distortion problem, the anatomy of the listed company of financial warning existing problems cause, combined with advanced foreign financial warning experience, to the listed company financial warning problem giving advice. Key words the listed company； Financial warning； suggest 目录 引 言………………………………………………………………1 一、我国上市公司财务危机预警的意义………………………………1 （一）危机预知作用………………………………………………………1 （二）财务诊断作用………………………………………………………1 （三）过程控制作用…………………………………………………………1 （四）风险规避作用………………………………………………………1 二、我国上市公司财务预警系统的应用现状及原因分析……………1 （一）我国上市公司财务预警系统的应用现状……………………………1 （二）我国上市公司财务预警系统应用现状的原因分析………………1 1.会计信息质量影响财务预警系统的有效性…………………………1 2.上市公司决策层缺乏主动运用财务预警系统的意识………………………1 3.财务预警系统实际应用的研究尚不到位………………………………1 三、上市公司有效应用财务预警系统的思考及建议…………………1 （一）警系统的应用与完善内部控制体系相结合……………………1 （