目 录1 引言.....................................................................................................................22 企业资金链断裂理论概述.................................................................................................32.1 资金链的概念..............................................................................................32.2 资金链断裂的概念......................................................................................33 辉山乳业资金链管理现状及断裂过程.............................................................43.1 辉山乳业简介..............................................................................................43.2 辉山乳业资金链管理现状..........................................................................43.3 辉山乳业资金链断裂过程..........................................................................54 辉山乳业资金链断裂的成因分析.....................................................................74.1 公司治理机制不合理..................................................................................74.2 投资策略激进,扩张速度过快..................................................................84.3 偿债能力弱,财务分险较高......................................................................84.4 盈利能力逐年递减....................................................................................104.5 浑水沽空行为和媒体负面渲染................................................................115 企业资金链断裂防范对策...............................................................................125.1 建立高效的公司治理机制........................................................................125.2 加强投融资风险的评估和防范................................................................125.3 合理优化资本结构....................................................................................125.4 增强企业核心竞争力,提高盈利能力....................................................1...