【摘要】 财务危机的涵义探讨经历了半个多世纪,对其概念的研究也随着时代的发展不断延续和深入。本文追溯了财务危机概念的发展过程,对其发展进行了简要综述,剖析了财务危机概念的理论和实际涵义。对财务危机与财务风险、财务失败、企业失败等容易混淆的概念做了简要的辨析,以期对此研究提供参考。更多还原

【Abstract】 The discussion about the implication of financial distress has passed through for more than half centuries, and the research of this concept is unceasingly continues with the development of time. This article traced the development process of the concept of "financial distress" and analyzes its theory implication and real diagnosis implication in detail. Meanwhile, the article has a simple discrimination among financial distress, financial risk, financial defeat and enterprise defeat, which are easy to be confused. The purpose is advantageous to further research and utilization for information users.更多还原