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企业财务危机的预测与防范 摘要 企业在经营过程中，随时可能受到来自外界和内部各种不利因素的侵袭，如社会经济环境的不确定性、政策的更改性、市场的瞬息万变、经营活动的复杂性，加大了财务危机，最后导致企业失去对财务风险的控制，从而引发财务危机。财务危机威胁着企业的生存和发展，带来一系列的危害，企业链条恶性循环往复，使得生产量下降，产品市场萎缩，经济损失严重，失业人数增加，严重者经济链断裂，企业破产。一个公司在实际倒闭之前，总会呈现财务状况不断恶化的迹象，经营者必须高度重视那些可能导致财务恶化的早期信号，及时将那些可能危及企业生存的问题彻底解决。企业管理者可以通过对偿债能力、营运能力及盈利能力的分析，防微杜渐，通过优化财务结构、建立基础预防体系等手段防范与化解企业财务危机。 关键词：企业财务危机；危机识别；防范危机ABSTRACT Company in the course of business, at any time can be affected by external and internal attack of various unfavorable factors, such as socio-economic environment of uncertainty, the change of policy, the markets ever-changing, complex business activities, increased business financial crisis, leading to loss of control of the financial crisis, which triggered the financial crisis. Financial crisis threatens the survival and development, bringing a range of hazards, a vicious cycle of corporate chains, bringing down production, shrinking markets, serious economic losses, increased unemployment, severe economic strand breaks, corporate bankruptcy. Before the actual collapse of a company, always showing signs of deteriorating financial situation, the operator must attach great importance to the financial deterioration that could lead to early signs, in a timely manner that may endanger the survival of the problems solved. By business managers can be liquidity, asset management and profitability analysis, through a preventive measure and optimize financial structure, the establishment-based prevention system and other means to prevent and resolve corporate financial crisis. Keywords: Enterprise financial crisis; Risk identification; Risk prevention 目录 1.企业财务危机的研究背景 2 2.企业财务危机的描述 2 2.1企业财务危机的特征 2 2.2企业财务危机的类型 3 3.企业财务危机产生的原因 4 3.1客观原因 4 3.2主观原因 5 4.企业财务危机的危害 7 5.企业财务危机的识别预测方法 7 5.1偿债能力分析 7 5.2营运能力分析 8 5.3盈利能力分析 9 6.企业财务危机的防范路径 9 6.1注意优化财务结构,适度控制财务风险 9 6.2抓住现金流量生命线,确保资金的流动性和安全性 10 6.3注意国家政策变化,预防可能的财务风险 10 6.4建立财务预警指标体系,及时防范企业财务危机 11 6.5谨慎提供资产担保,减少企业损失和财务风险 12 7.结论与展望 12 参考文献 13 1.企业财务危机的研究背景 社会在进步，市场在