浅析企业财务危机.doc

摘要:伴随国际金融环境和国内市场环境的日益复杂多变,企业的财务危机也愈来愈受到重视. 如果企业不能卓有成效地规避风险，危机便会在企业内部机体滋生蔓延。而首当其冲的是企业资金运动的中枢——财务系统，财务状况的逐步恶化将引发财务危机，当危机扩散到企业无法承受的限度时，企业全面危机则一触即发，严重导致企业破产。在亚洲金融风暴中，日本、韩国、马来西亚等国的大企业频频覆没，不是没有管理，而是没有对财务风险保持高度的警惕。因此，企业设置良好的财务危机防范机制,有利于发现潜在的问题,避免日后财务危机对企业造成的巨大损失.

　　　文章从导致财务危机的内部原因出发，针对此提出了如何防范和控制财务危机的对策。

关键词：财务危机，原因分析，对策

Abstract:With international financial environment and the domestic market environment and the increasingly complex and changeable, enterprise's financial crisis also more and more attention paid to. If the enterprise can efficiently avoid risk, crisis will in the enterprise internal breed and spread. And as the first enterprise capital movement--the central financial systems, and the financial situation gradually worse will trigger a financial crisis, when the crisis spread to enterprise could not afford the limit, is a comprehensive enterprise crisis looming, serious lead to bankruptcy. In the Asian financial crisis, Japan, South Korea, Malaysia and other countries of the big enterprise frequently destroyed, and not without management, but no financial risk to maintain a high level of alert. Therefore, the enterprise set up good financial crisis prevention mechanism, to find a potential problem and avoid subsequent financial crisis caused great loss to the enterprise.

　　　This article, from the financial crisis to reason and corresponding countermeasures based on the theoretical basis of the main use Z-score model of the financial position of the company made the analysis, in conjunction with the relevant case analysis, and put forward the countermeasures to this crisis.

Key words：Financial crisis, cause analysis, the countermeasures

　　　　财务管理很重要，一个企业财务状况的好坏往往是企业自身、投资者和债权人关注的焦点。一个营运良好、财务健康的企业不但可以提高自身在市场上的信誉、市场份额，扩展筹资渠道，也使投资者信心倍增。相反，一个陷入财务困境或濒临破产的企业乏力吸引投资，而更让原有投资者面临巨大的信用风险。因此，及早地发现企业财务危机信号，使经营者能够在财务危机出现的萌芽阶段,采取有效措施改善企业经营，防范财务危机。此论文正是基于这一动机，旨在通过浅析企业财务危机的成因，从而建立效果较好、可用于跨行业企业财务危机预警分析的判别模型，并对怎样预防和控制财务危机的发生提出了一些看法。