摘 要随着上市公司间竞争的加剧，上市公司的经营与财务风险不断提高，加之经营管理者本身的业务素质和管理经验的影响，上市公司经营危机和财务危机可能会使公司陷入财务困境。在资本市场不断发展的今天，上市公司数量越来越多，同时陷入财务困境的公司数量也逐年上升，因此对上市公司财务困境进行研究并提出解决路径就显得尤为重要。本文从四个部分对财务困境进行研究与分析，第一部分概述了财务困境的定义及陷入财务困境的标志。第二部分通过对困境公司财务报表的分析研究找出困境公司的特征。第三部分从困境公司的外部因素、内部因素对上市公司财务困境进行原因分析。第四部分根据公司陷入财务困境的原因提出具体的解决对策。关键词：上市公司；财务困境；财务风险ABSTRACTAs the competition intensifies between listed companies, business and financial risk of listed company continues to improve, combined with the business effects of managers ' own operations and management experience, listed company crisis and financial crisis may cause the company ran into financial trouble. In the continued development of capital markets today, an increasing number of listed companies and financial distress also increased the number of companies, so the study of financial distress of listed companies and proposed solution has become particularly important.From the four parts of this article for research and analysis of financial distress, the first part outlines the definition of financial distress and the signs of financial distress. Part II through the plight of the predicament analysis of the financial statements of the company to identify characteristics of the company. Part three from the external, internal causes of the difficulties companies on reason analysis of the financial distress of listed companies. Part IV according to the company ran into financial difficulties cause to propose specific solutionsKey words: listed company; financial distress; fi...
