中小企业财务危机预警动态管控框架的研究.pdfVIP

ABSTRACT This paper is a creative study about the financial distress warning and its dynamic managementcontrol framework for SME In chapter one，the study states from the harmless，for which financial distress suffering for the society,economic，enterprise，employee and its family,and the demands on the financial management and survival development of SME． In chapter two，it states the mechanic system for financial distress after definition of financial distress for the paper．Firstly discusses the origination and evolvement of financial distress based on the operational and financial risks in the process of capital cycle，then the various symptom and characteristics of financial distress and finally discusses the shaped reason of financiaI distress． In chapter three，the paper looks upon the research progress and model of financial distress OD the basis of history paper of aboard and domestic．And mainly states the Z—Score model of Beaver in the paper and raised some restrictions and hints offinancial distress compare the SME In chapter four,the paper raises the framework of the financial distress warning and its managecontrol for SME．which integrated operational and financial stage，combined with the three class level of the SME，under the Response．Execution-Correct(REC)cycle model，to be firewaU of the safe of Ⅱ enterprise and guard the financial management of enterprise In chapter five，the paper is analyzed the operational and financial situations of financial distress for the case study of the malting plant．And discusses the shaped reason of financial distress in three dimensions operation，financial and governance quality,and possible solutions and hints In chapter six，the paper concludes the results on the study of framework for the financial distress warning and it’S managecontrol 111 第一章绪论 我国经工商部门注册的中小企业数量，截止到2004年底，已占全国企业总数 的99．6％。中小企业创造的最终产品和服务的价值占国内生产总值的58．5％，吸纳 了75％以上的城镇就业人员，生产的商品占社会销售额的58．9％，货物进出口额占 68％左右，上缴税收占48．2％。目前，中小企业发明的专利和研发的新产品分别占 66％和82％1。可见，中小企业已经成为我国经济发展