【作者】 程继爽；

【导师】 李秉成；

【作者基本信息】 武汉科技大学 ， 企业管理， 2005， 硕士

【摘要】 上市公司是我国优秀企业的代表,无论是经营状况还是治理结构都相对较完善。然而近年来虽然我国上市公司总数量直线上涨,但与此同时业绩亏损的上市公司数量也随之上涨,陷入财务困境的上市公司愈来愈多。财务困境不仅给公司股东和债权人带来重大损失,而且对整个社会都构成了严重威胁。因此,研究财务困境的形成原因并对其加以控制,使公司提早发现并解决所存在的风险具有重要意义。本文首先对国内外的有关财务困境形成原因的研究进行分析,总结不同方法的利弊,取其精华,弃其糟粕,提出更完善的研究方案。然后以1998年至2002年被特别处理的ST上市公司为研究对象,根据各ST上市公司历年的财务报告,对其陷入财务困境的原因作科学合理的分类,并对各项原因作详细的统计和分析,最后据此进一步分析上市公司陷入财务困境的控制步骤和方法。更多还原

【Abstract】 The listed corporations are excellent representatives of corporations in our country. They are more perfect not only on operating but also on corporate governance. Recently the number of the listed corporations has greatly increased, but at the same time the number of the corporations which are making a loss are increasing too. More and more corporations are suffering financial distress. Financial distress brings great losses not only to the stockholders and creditors, but also to the whole society. So it’s of significance to study the reasons how the financial distress comes into being so that the corporation can find it in advance and solve it. Firstly, the paper will analyze the domestic and foreign studies about financial distress, summarize advantages and disadvantages of the different methods, accept the distillate and reject the draff. Then we will study the listed corporates which were special traded from 1998 to 2002 based on their financial reports. We will classify the reasons of financial distress scientifically and statistic the reasons in detail. At last, we will analyze the approaches and measures of financial distress further. .更多还原