上市公司在运用财务危机预警系统中存在的问题.docVIP

PAGE 4 我国制造业上市公司财务预警研究 摘要：在现代经济发展浪潮中，公司要想做大做强，必须要对自己的经营状况做到先知先觉并且针对经营中出现的问题随时随地解决好，而各个公司应该如何选择适合自己经营模式的财务危机预警系统是其面临的一个问题。我国是制造业大国，本文选择制造业上市公司进行分析，首先对企业财务危机预警管理的概念、必要性做了简要论述，阐述了国内外有关研究现状，分析了财务危机预警管理的常用方法，指出制造业上市公司财务危机预警管理中存在的问题并提出了相应对策，旨在通过实证研究揭示国内制造业企业经济组织的危机预警指标，实证测度公司的实际值与预警值且做了比较分析，对于指导制造业企业的未来发展具有重要的现实意义。 关键词：制造业；上市公司；管理；财务危机；预警系统 Manufacturing industry listed company financial early warning research in China Abstract：In the modern economic development tide, the company to become bigger and stronger, must be on their own operating conditions make clairvoyance and in view of the problems arising from the operation solved anytime and anywhere, and how companies should choose to suit oneself management pattern of financial crisis warning system is a problem. Our country is manufacturing power, this paper select manufacturing listed companies were analyzed, and the first on the concept of enterprise financial crisis early warning management, the necessity to do a brief, this paper expounds the relevant research status at home and abroad, analyzes the common methods of financial crisis early-warning management, points out that the manufacturing industry listed company financial crisis early warning management problems and put forward the corresponding countermeasures, through empirical study reveals the domestic manufacturing enterprise crisis early warning indicator of economic organization, the empirical measure of the companys actual value and the early warning value and made a comparative analysis, to guide the future development of manufacturing industry has important practical significance. Keywords：Manufacturing, The listed company, Management, The financial crisis, Early warning system 引言 贸易全球化的时代背景，再加上我国政府积极致力于经济改革，我国的企业迎来了发展的极大良机。一方面众多国内企业在国际贸易市场中大展身手，另一方面，国际竞争却依旧是企业发展的一个极大挑战。仅2008年上半年，我国就有约6.7万家规模以上的中小企业因为“水土不服”等问题纷纷倒闭。其中不乏占我国出口总量极大部分的纺织产业，仅纺织类产业在国际竞争中经营不善而倒闭的就有超过1万家，还有电子产品、玩具生产企业、鞋包制品企业、五金企业等。同时，经济全球化也使得企业的生存寿命急剧降低，不得不说，由于市场需求的更迭而导致企业新旧更替的频率加快，是每个企业想要