大洲兴业股份有限公司财务危机分析.docVIP

PAGE PAGE 21 大洲兴业股份有限公司财务危机分析 摘要：本文通过对现代企业财务危机的研究，可以使企业在面临财务危机时快速识别、了解危机的性质以及可能造成的损失与后果，从而可以更好的制定与实施适合自己最有效的危机防范措施，维持企业正常的生产经营活动。通过查阅学校图书馆所提供的专业数据库和外文数据库获得相关文献，进行相关文献综述，为案例分析做理论基础。文献综述主要围绕财务危机概念的界定、财务危机的影响因素及财务危机的对策三方面展开。国内学者在实证领域中多数以上市公司中的ST公司确定为研究对象，认为被ST 的公司则为存在财务危机的企业。本文主要选择大洲兴业股份有限公司为研究对象，对企业的财务危机进行了相关研究。主要通过F分数模式来分析大洲兴业近三年的财务状况，用数据证明其存在财务危机进而分析其原因。 最后提出分析结论-大洲兴业财务危机存在的问题：(1)主营收入（有机金属）的持续亏损;(2)成本控制的不佳;(3)行业上政策的支持力度不大;(4)风险的管理控制能力差;(5)粗放式的管理状态。并给出建议-应对财务危机的短期措施和长期措施：（1）在主营业务上，争取政府支持；（2）严格控制成本；（3）提高偿债能力；（4）完善财务预警机制（5）优化资本结构；本文运用理论结合实际案例的研究方法，理论研究可以使读者更清晰的了解财务危机的内在含义，而ST兴业的财务危机非常具有典型性，同过对该公司财务危机的研究，形象、具体的印证了理论分析，使理论研究可信度更高，并体现了其实用性。 关键词：财务危机大洲兴业预警模型应对措施 Financial crisis analysis of DazhouXingye Limited by Share Ltd Abstract: In this thesis, through the study of modern enterprise financial crisis, so that enterprises in the face of financial crisis fast recognition and understanding of the nature of the crisis and may cause the loss and the consequences, which can better formulation and Implementation for their most effective crisis prevention measures, to maintain the normal production and business activities of the enterprise. Through access to the school library to provide professional database and foreign language database access to the relevant literature, literature review, as a case analysis to do the theoretical basis. The literature review mainly focuses on three aspects: the definition of financial crisis, the influence factors of financial crisis and the Countermeasures of financial crisis. Domestic scholars in the field of empirical study in most of ST company as the research object, the existence of the financial crisis of enterprises is defined as handled by ST company. This paper mainly selected continents Limited by Share Ltd as the object of study, the financial crisis related research. Mainly through the F- fraction model to analyze the continents nearly three years of financial status, proof of the existence of financial crisis and then analy