摘要对于一个公司的健康发展来说，充足的资金支持是必要的。资金链一旦断裂，就会使企业陷入财务困境，影响企业的正常发展。本文将庞大汽贸集团股份有限责任公司作为研究调查对象，结合庞大汽贸集团股份有限公司的财务数据，对集团资金链断裂进行社会影响以及主要因素理论探析。结论可以发现，导致庞大汽贸公司资金链断裂与企业出现一些财务会计风险、企业盲目扩大市场规模、企业过度投资、企业受融资约束有关。鉴于上述原因，为防止企业资金链断裂，本文提出了提高企业自身核心竞争力、提高企业识别资金链风险能力，完善企业管理制度，加强企业的资金监管，完善财务风险的防范工作的建议，以促进企业健康发展，提高企业经济效益。对企业资金链断裂的成因进行探析，提出防范企业资金链断裂的建议，一方面有助于提高公司预防资金链断裂风险的识别能力，提高财务管理的效率，规范企业对资金的监管，提高资金的安全性；另一方面有利于公司的持续经营，使得投资顺利地进行，从而扩大企业的规模，加快企业的发展。 关键词： 财务风险 盲目扩张 融资约束 资金管理 财务预算AbstractAdequate financial support is necessary for the healthy development of a company. Once the capital chain breaks, it will make the enterprise fall into financial distress and affect the normal development of the enterprise. Based on the financial data of the company, this paper analyzes the social influence and the main factors of the financial chain break. It can be found that the breakage of capital chain leading to the huge auto trading company is related to some financial accounting risks, the blind expansion of market scale, the excessive investment of enterprises, and the financing constraints of enterprises. For these reasons, in order to prevent enterprise capital chain break, this paper puts forward some suggestions to improve the core competitiveness of the enterprise itself, improve the ability of the enterprise to identify the risk of the capital chain, perfect the enterprise management system, strengthen the fund ...
