富贵鸟破产重组的财务原因分析.docVIP

论文题目（仿宋体 五号 ） 1 PAGE 15 目　录 TOC \o 1-2 \h \z \u 1引言 2 2破产重组相关的评价指标 3 2.1破产相关财务评价指标 3 2.2 影响财务绩效的因素 3 3富贵鸟破产重组前相关财务指标分析 5 3.1 富贵鸟简介 5 3.2 富贵鸟财务指标项目分析 5 3.3 富贵鸟财务指标分析结果评价 8 4富贵鸟重组的财务原因 12 4.1 巨额债务压顶，增大违约风险 12 4.2存在资产抵押和对外担保事项，偿债能力下降 12 4.3资产质量下降，现金流尚无改善 12 4.4债券违约，兑付压力增大 13 5富贵鸟重组的解决对策 14 5.1依据债权结构，合法处理债务问题 14 5.2制定严格的公司章程，规范对外担保程序 14 5.3保证合理的现金流 14 5.4注重债权人利益诉求 15 6结束语 16 参考文献 17 致谢 18 富贵鸟破产重组的财务原因分析 摘 要：经济环境的变化、科学技术水平不断发展，必然会给企业带来更大的压力与挑战。面对残酷的经营环境，企业的决策稍有差错，就会面临破产重组的风险。本文拟从破产重组的研究角度出发，采用财务指标研究法和定向定量分析法，以富贵鸟公司破产重组的财务方面为研究对象，首先阐述了有关破产重组企业的国内外文献以及破产重组有关的财务指标的相关理论，为下文分析富贵鸟财务报表作铺垫。在对财务指标各项数据进行具体分析的基础上，提出富贵鸟在经营过程中财务方面存在的问题。针对上述问题，本文从债权结构、公司规章、现金流以及债权人利益四个方面提出建议，以抵制企业的财务风险。 关键词：富贵鸟；破产重组；财务风险 Analysis of Financial Reasons for Fugui Birds Bankruptcy Reorganization Abstract：The improve of the economic climate, the constantly growing of science and technology, will unavoidably make business suffer from bigger pressure and challenges. In the face of ruthless operating environment, the enterprises decision is slightly wrong, will face the risk of bankruptcy reorganization. This text from the study of bankruptcy reorganization, applies the research means of financial indicators, qualitative and quantitative analysis, by the companys bankruptcy reorganization financial aspect as the research object, first elaborated the bankruptcy restructuring enterprises at home and abroad literatures and bankruptcy reorganization about the theory of financial indicators, the foreshadowing for below analysis Fugui Birds financial statements. Based on the concrete analysis of the data of financial indicators, this paper points out the risk in the operation of Fugui Bird. In view of the above problems, this paper makes a few advise from four fields: debt structure, corporate regulation, cash reduction and interests of creditors, so as to resist the financial risks of enterprises. Keywords：Fugui Bird; Bankruptcy restructuring; Fina