I中国制造业上市公司财务危机预警研究摘 要随着当今中国国民经济的蓬勃发展，以及当下日趋变化的宏观和微观经济环境，其形势越来越复纷乱多样，企业面临着诸多挑战但也不乏机遇。企业财务危机预警越来越受到重视，其原因在于企业在如此行业市场经济的背景下，财务危机滋生发展乃至爆发的可能性越来越大。而又因为近年来我国制造业越来越发展，制造业上市公司拥有资源所占的比例增大，它的发展对我国国民经济的发展有着十分重要影响作用。因此有必要探索适宜制造业上市公司的有效财务危机预警系统，在危机爆发之前发出警告，避免由潜在的风险演变成真实的损失，提高企业防范化解风险的能力。为此，本文在中国社会经济发展的基础上，首先从理论上阐述制造业上市公司财务危机的理论依据；其次，立足于国内现有财务制度中与有关制造业上市公司的相关财务分析执行举措及财务政策，为我国制造业上市公司财务危机预警未来建设加强完善指明整体方向；最后，以制造业为出发点，结合最新财务改革措施，对我国制造业上市公司财务危机预警进行研究。关键词：制造业上市公司；财务危机；预警 IIResearch on financial crisis warning of listed manufacturing companies in ChinaABSTRACT With the rapid development of Chinese economy and the increasing complexity of the macro and micro environments, competition among enterprises is becoming increasingly fierce,so enterprises are facing challenges as well as opportunities.In this context, the financial risk of the enterprise increases gradually so that the importance of early warning of financial crisis is gradually emerging.However,the listed companies of manufacturing industry in China have more resources which occupy a crucial position.Its development affects the national heart.Therefore, it is necessary to explore an effective financial crisis warning system suitable for listed manufacturing companies. To warn before the crisis,it will prevent potential risks from turning into real losses and improve the ability of enterprises to plan for a rainy day.For this purpose, this paper is ...
