机械制造业上市企业亏损的内因浅析 企业管理专业VIP专享

机械制造业上市企业亏损的内因浅析上市公司业绩分析与评价- I -摘要机械制造业上市亏损公司的亏损原因有很多，但更多的是由于内部经营问题所引起的笔者根据相关指标比较稳定的 3 家赢利公司和 9 家亏损企业的相关资料，从资本结构、运营资金、企业投资和成本费用四个方面入手，分析了该行业亏损公司存在的问题和内部原因，并提出了相应的治理对策。希望在亏损公司的自救过程中起到借鉴的作用。关键字：机械制造业； 亏损上市公司；内因；对策- II -机械制造业上市企业亏损的内因浅析ABSTRACTThere are many reasons for loss listed company in machinery manufacturing industry. Internal problem is the main reason. Based on the relevant information of three profitable companies which have steadier relevant information and nine deficit companies, the author analysis the existing problem of loss listed companies, and internal factors chosen from the capital structure, working capital, investment and cost and expenses, and fatherly put forward to countermeasures. It contributes to enterprise’ self-help behavior.Keywords : machinery manufacturing industry, loss listed company, internal factors, countermeasures- III -- IV -机械制造业上市企业亏损的内因浅析目录引言..............................................................................................................11亏损企业的基本情况及存在的问题.......................................................11.1企业资本结构方面存在问题...........................................................................................11.2企业流动资金方面存在问题........................................................................................21.2.1在货币资金上存在的问题.....................................................................................21.2.2在存货上存在的问题.............................................................................................21.2.3在应收账款上存在的问题....................................................................................