汇源果汁负债管理失败分析.docVIP

PAGE PAGE 22 “汇源果汁”负债管理失败分析 摘 要 北京“汇源果汁”股份有限公司是我国优秀的民族企业，自成立以来一直为消费者提供优质的产品，它有效促进了我国饮料业、果业和农业的发展。然而近年来“汇源果汁”面临严重负债，据2020年2月14日“汇源果汁”发布的公告显示，上市委员会已经做出取消其上市地位的决定。笔者认为企业的负债管理工作失败是造成此结果的重要原因。本文将对“汇源果汁”负债管理失败进行分析，一共分成五个部分。第一部分是绪论，包括本次研究的背景、意义、目的和方法，以及国内外研究的现状。第二部分是对负债管理和财务控制相关概论的概述。第三部分是针对北京“汇源果汁”股份有限公司失败的原因进行分析。第四部分基于“汇源果汁”负债管理失败问题，为其他类似企业提出一些建议与具体的实施方案。最后一部分是对本次研究成果作出的结论。本研究结合“汇源果汁”的负债报表以及相关文献资料，整理和分析企业负债管理失败的原因，为其他类似企业优化负债管理工作提出建议，以促进企业持续发展。 关键词:“汇源果汁”；负债管理；财务控制 Analysis on the failure of debt Management of Huiyuan Juice Abstract Beijing Huiyuan Juice Co., Ltd. is an excellent national enterprise in China, which has been providing consumers with high-quality products since its inception. It has effectively promoted the development of Chinas beverage industry, fruit industry and agriculture. However, in recent years, Huiyuan Juice is facing serious debt, which will not only affect the normal operation of the enterprise, but also need to face the risk of delisting.According to the announcement issued by Huiyuan Juice on February 14, 2020, the listing Committee has made the decision to cancel its listing status. The author believes that the failure of debt management is an important reason for this result. This paper analyzes the failure of debt management of Huiyuan Juice, which is divided into five parts. The first part is the introduction, including the background, significance, purpose and methods of this study, as well as the current situation of research at home and abroad. The second part is an overview of debt management and financial control. The third part analyzes the reasons for the failure of Beijing Huiyuan Juice Co., Ltd. The fourth part puts forward the concrete implementation plan for the reason of the failure of enterprise debt management for Huiyuan Juice. The last part is the conclusion of this research. Combined with the debt statement of Huiyuan Juice and related literature, this study collates and analyzes the reasons for the failure of en