企业财务危 机产生的原因及应对措施研究.docVIP

企业财务危机产生的原因及应对措施研究 内 容 摘 要 财务危机是指企业明显无力按时偿还到期的债务的危机Research on the Causes and Countermeasures of Enterprise Financial Crisis Abstract Financial crisis is an enterprise obviously unable to repay maturing debt uncontested difficulties and crises. Market economic activity, the status of the financial crisis for fully reflect the business is an essential signal, the business activities all the time is being affected by the financial crisis. Enterprises in their operations at any time may be subject to various internal and external negative factors causing the financial crisis. In our country, the financial crisis caused by the frequent occurrence of a variety of reasons, has seriously affected the social stability and economic stability analysis shows the financial crisis is of great significance for the survival and development of enterprises. This paper introduces the concept of enterprise financial crisis, and the main features of the financial crisis and the common omen, and specify the main internal causes and external causes of enterprise financial crisis, measures are proposed for these reasons, and finally to Kaisa case Group Holdings Limited (hereinafter referred to as Kaisa) for enterprise financial crisis analyzed in detail. Key words: The financial crisis Risk prevention Kaisa 目 录 序言 1 一、财务危机的相关概念综述 1 （一）财务危机的定义 1 （二）财务危机与财务风险 1 二、财务危机的主要特征及常见预兆 2 （一）财务危机的主要特征 2 1.财务危机具有积累性 2 2.财务危机具有破坏性 2 3.财务危机具有复杂多样性但也是可预见的 3 4.财务危机具有紧急性 3 （二）财务危机的常见预兆 3 1.企业的财务结构不断恶化 3 2.企业的经营效益与盈利水平持续下降 3 3.企业的偿债能力和信誉不断下降 3 三、企业财务危机产生的原因 4 （一）外部因素 4 1.经济环境变化 4 2.国家政策变化 4 （二）内部因素 4 1.企业流动资金短缺应收账款不断增加 4 2.企业过度负债财务杠杆运用过度 5 3.企业经营管理不善且风险意识淡薄 5 4.企业缺乏有效的财务危机预警系统和财务管理人才 5 四、企业财务危机的应对措施 6 （一）针对外部因素的应对措施 6 1.针对经济市场环境 6 2.针对国家政策 6 （二）针对内部因素的应对措施 6 1.强化企业资金管理并合理控制应收账款 6 2.加强资本负债结构的优化与财务风险的控制 7 3.提高企业及员工防范危机的意识并加强内部控制 7 4.建立适合的财务危机预警系统 7 5.债务重组 8 6.企业出售部分 8 五、案例分析—佳兆业集团控股有限公司 8 （一）公司简介 8 （二）公司财务危机情况 8 （三）公司财务危机原因 9