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苏宁电器扩张中的财务问题
Financial Issues of Suning Appliance Caused by Its Expansion
【机构】 湖北大学商学院;
【摘要】 苏宁电器的扩张建立在股东注资、占用供应商的资金和经营活动产生的现金净流量的基础之上。这种扩张消耗了大量稀缺的财务资源,使公司面临较大的财务风险。为了缓解扩张带来的财务问题,苏宁电器应着力构建"和谐共生、互利共赢"的新型财务关系,从外延式扩张向平衡增长转变,从刚性财务向柔性财务转变,从资产负债结构失衡向资产负债结构平衡转变。
【Abstract】 Suning’s expansion is based on shareholders’ capital, suppliers’ fund and net cash flow generated from operating activities.The expansion has consumed a large number of scarce financial resources and enable itself face greater financial risk.In order to alleviate financial problems caused by the expansion, Suning Appliance should focus on building a new financial relationship of "harmonious coexistence, mutual benefit and win-win situation",and should shift from the extension expansion to the balance growth,from the rigid finance to the flexible finance,from the imbalance of asset-liability structure to the balance of asset-liability structure.
- 【会议录名称】 中国会计学会第八届全国会计信息化年会论文集
- 【会议名称】中国会计学会第八届全国会计信息化年会
- 【会议时间】2009-05
- 【会议地点】中国天津
- 【分类号】F715.5
- 【主办单位】中国会计学会审计专业委员会