企业经营失败财务因素探析.docVIP

PAGE \* MERGEFORMAT I 大连海事大学 ┊┊┊┊┊┊┊装 ┊┊┊┊┊┊┊装┊┊┊┊┊┊┊订┊┊┊┊┊┊┊线┊┊┊┊┊┊┊ 二○一三年六月 企业经营失败的财务因素探析 专业班级：财务管理1班 姓 名： X X X 指导教师： XXXXXX 交通运输管理学院 PAGE \* MERGEFORMAT IV 摘 要 企业在国民经济中都占有举足轻重的地位，它们不仅创造了大量的就业机会,还有力地推动了科技的创新。但是，经济形势的不断变化、金融危机、通胀加剧，致使经济环境复杂而严峻。加上生存与发展的严酷竞争，每年都有大量的企业面临经营失败、甚至破产。这给企业的利益相关者造成了巨大的损失，也给社会经济发展造成了负面影响。 企业在市场竞争中要想尽可能地避免企业经营失败，就需要对其原因加以认真分析。外部环境因素和企业自身经营失误可能是导致经营失败的直接原因，但是，内部因素尤其是财务因素导致企业夭折不计其数，因此在企业经营失败中财务因素起着至关重要的作用。财务因素在减少企业经营失败风险中起着至关重要的作用。它能帮助企业预测可能面临的风险，使企业及时采取措施，在很大程度上帮助企业避免经营失败。 鉴于此，本文结合实际情况，从财务角度对企业经营失败的财务原因进行了较为深入的分析。从财务的角度探索企业应关注哪些引起企业经营失败的因素，以规避经营失败。结合财务预警方法对企业财务失败防治提出了相应对策，在很大程度上避免企业经营失败。 关键词：经营失败；财务预警；防范对策 ABSTRACT The enterprises play an important role in the national economy which is pushing forward the economy development of many countries. They not only create plenty of job vacancies but also stimulate science and technology innovation. The economic situation is changing fast, financial crisis and inflation frequently occurs, so economic environment is becoming complex and serious. In addition, the survival and development of severe competition, there are a lot of companies facing failure and even bankruptcy. The stakeholder has been meeting huge loss and society is affected by the bad economy. If Enterprise wants to avoid business failure in competition, it needs to be careful to analysis the reasons. External environment factors and business failure may be direct causes of the failure in competition. However, internal factors especially the financial aspect leading to enterprises bankruptcy is not to be ignored. The financial factor plays an important role in the enterprise management. It can help enterprises predicting the risk and make enterprises take measures timely. In a great extent, it helps enterprises to avoid business failure. In the light of the situation, this article analyzes the financial reason which is resulted in failure of enterprises operation as deeply as possible. We should focus on causes wh