【作者】 江伶俐；

【导师】 孟钟剑；

【作者基本信息】 河南理工大学 ， 企业管理， 2009， 硕士

【摘要】 随着我国证券市场改革的深化和资本市场的快速发展,上市公司也更显著地暴露在错综复杂的市场风险之中,许多公司由于种种原因发生了财务危机,甚至面临退市的风险。上市公司的财务危机甚至破产清算,不仅会影响企业的所有者、债权人、证券市场的投资者、企业管理者和职工的利益,而且会产生广泛的社会影响。尤其值得我们关注的是,大型企业的破产甚至会使整个国家或地区的经济和证券市场产生波动。然而,由于目前我国大多数企业还没有树立起足够的危机意识,学术界对财务危机管理体系的研究还处于起步阶段,因此,对于财务危机管理体系的研究具有深远的意义。财务危机管理的研究是危机管理学科的一个分支,更是一个新兴的研究课题,它将对企业财务危机问题的研究同危机管理相结合,贯穿企业财务管理始终。财务危机本身存在一个由潜伏到发展到恶化以至最终爆发的阶段性特征,企业管理者迫切需要建立一套能预先防范财务危机,诊断、预测危机并有效处理财务危机的管理系统,以帮助企业避开和化解可能出现的财务危机。本文采用定量分析和定性分析相结合的方法,系统的分析了财务危机的特点和根源、财务危机的具体表现形式以及财务危机产生的原因,并提出建立财务危机管理体系的构想。本文所提出的财务危机管理体系包括:财务危机防范体系、财务危机预警体系以及财务危机处理与恢复体系。通过建立财务危机管理体系,我们改变了以往企业发生财务危机后再设法处理解决财务危机的被动思路和方法,树立了不论企业财务状况如何都要关注企业财务危机状况,有效防范、事前预警、事后有效处理的观念,以尽量减少财务危机对企业带来的负面影响,提高企业的适应能力和竞争力,促进企业健康快速发展。更多还原

【Abstract】 The listed corporations of China are exposed in mole complex market risk during the reform and development of china securities market.More and more corporations face the risk of financial distress and SO much as quit the market.The finance distress or bankruptcy of public companies will not only influence the benefits of the owner, the creditor, the shareholders, the managers and the staffers of the company but also take widely society effect. Especially the bankruptcy of big corporation may fluctuate the whole securities market and region economy. However, the majority of enterprises in China have not established a sufficient sense of crisis, the financial crisis in the management of the academic research is still in its initial stage, therefore, and for financial crisis management research is of great significance. Financial crisis management is a branch of crisis management study of a branch, but also a new field of study, it will study the financial crisis together with crisis management, throughout financial management. The financial crisis itself, there is a potential to develop into as well as the deterioration of the final stage of the outbreak of the characteristics of business managers is an urgent need to establish a set of pre-financial crisis prevention, diagnosis, prediction of the crisis and to effectively deal with the crisis in the financial management system to help companies avoid and reconcile the possible financial crisis.In this paper, the quantitative analysis and qualitative analysis of a combination of methods, systems analysis of the financial crisis and the characteristics of the root causes of the financial crisis in the form of specific performance of the financial crisis, as well as the causes and proposed the establishment of financial crisis management system concept. This article put forward by the financial crisis management system include: the prevention of systemic financial crisis, financial crisis early warning system, as well as the financial crisis management and recovery system. Through the establishment of financial crisis management system, we changed the business in the past occurred after the financial crisis in trying to resolve the financial crisis to deal with passive ideas and methods to establish the financial situation of enterprises regardless of how the business should also be concerned about the financial situation of crisis, effective prevention, early warning in advance, after Effectively deal with the concept, in order to minimize the financial crisis on the negative impact of business.更多还原