[财经类论文精品]企业财务危机的预警和防范初探.doc

本科生毕业论文
企业财务危机的预警和防范初探

姓名
学号
专业
财务管理
指导教师
讲师
2008年04月20日
摘要
在我国市场经济迅速发展的今天,企业面临着巨大的发展契机,同时伴随着巨大的风险。复杂多变的市场环境和内部经营的不可控因素决定了危机的客观存在。如果企业不能构建有效的危机预警系统并卓有成效的规避风险,危机便会在企业内部机体滋生蔓延。而当各种不可预见风险发生后,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,而当危机扩散到企业无法承受的限度时,全面危机则一触即发。财务危机的存在威胁着企业的生存和发展,每一个企业的经营者,管理者都必须重视财务危机的防范与化解问题。本文以企业财务危机的预警和防范为主要分析对象,第一部分对企业财务危机的形成原因作出分析,指出了财务危机的基本特征和财务危机形成的主要原因;本文第二部分企业财务危机预警系统的构建进行了深入分析,本文第三部分对企业的财务危机提出了一些防范对策。
关键词:财务危机;危机预警;危机防范
Abstract

In the modern days which China’s market economy is developing rapidly, enterprises are not only facing tremendous opportunities for growing, but also are panied with huge risks. Complex market environment and uncontrollable factors of internal operating determine the objective existence of financial crisis. If enterprises can not build an effective crisis warning system to avoid risks, the crisis will breed and spread in the internal body. And when all kinds of these unpredictable risks occur, they first influence the financial system which is the hub of the funds flow. The gradual deteriorating of the financial situation will lead to financial crisis. And when the crisis is beyond the enterprise’s limits, an overall crisis will be triggered. The existence of financial crisis threatens the survival and development of the enterprise. Every operators and managers in the enterprise must attach importance to the prevention of financial crisis and resolution to it. The theory sets the warning and prevention of financial crisis as a brief analyzed object. In the first part, it analyses the cause of the financial crisis and points out the basic characters and the main cause of the financial crisis. In the second part, it deeply analyses the construction of the financial crisis warning system. And in the last part, the theory gives a number of measures to prevent the financial crisis.
Key Words: financial crisis; crisis warning; crisis preventing
目录
引言 1
一、企业财务危机的基本分析 2
(一)财务危机的基本特征 3
(二)财务危机形成的原因 3
1.