大连海事大学毕业论文二○一三年六月I┊┊┊┊┊┊┊装┊┊┊┊┊┊┊订┊┊┊┊┊┊┊线┊┊┊┊┊┊┊企业经营失败的财务因素探析专业班级：财务管理1班姓名：XXX指导教师：XXXXXX交通运输管理学院摘要企业在国民经济中都占有举足轻重的地位，它们不仅创造了大量的就业机会,还有力地推动了科技的创新。但是，经济形势的不断变化、金融危机、通胀加剧，致使经济环境复杂而严峻。加上生存与发展的严酷竞争，每年都有大量的企业面临经营失败、甚至破产。这给企业的利益相关者造成了巨大的损失，也给社会经济发展造成了负面影响。企业在市场竞争中要想尽可能地避免企业经营失败，就需要对其原因加以认真分析。外部环境因素和企业自身经营失误可能是导致经营失败的直接原因，但是，内部因素尤其是财务因素导致企业夭折不计其数，因此在企业经营失败中财务因素起着至关重要的作用。财务因素在减少企业经营失败风险中起着至关重要的作用。它能帮助企业预测可能面临的风险，使企业及时采取措施，在很大程度上帮助企业避免经营失败。鉴于此，本文结合实际情况，从财务角度对企业经营失败的财务原因进行了较为深入的分析。从财务的角度探索企业应关注哪些引起企业经营失败的因素，以规避经营失败。结合财务预警方法对企业财务失败防治提出了相应对策，在很大程度上避免企业经营失败。关键词：经营失败；财务预警；防范对策IABSTRACTTheenterprisesplayanimportantroleinthenationaleconomywhichispushingforwardtheeconomydevelopmentofmanycountries.Theynotonlycreateplentyofjobvacanciesbutalsostimulatescienceandtechnologyinnovation.Theeconomicsituationischangingfast,financialcrisisandinflationfrequentlyoccurs,soeconomicenvironmentisbecomingcomplexandserious.Inaddition,thesurvivalanddevelopmentofseverecompetition,therearealotofcompaniesfacingfailureandevenbankruptcy.Thestakeholderhasbeenmeetinghugelossandsocietyisaffectedbythebadeconomy.IfEnterprisewantstoavoidbusinessfailureincompetition,itneedstobecarefultoanalysisthereasons.Externalenvironmentfactorsandbusinessfailuremaybedirectcausesofthefailureincompetition.However,internalfactorsespeciallythefinancialaspectleadingtoenterprisesbankruptcyisnottobeignored.Thefinancialfactorplaysanimportantroleintheenterprisemanagement.Itcanhelpenterprisespredictingtheriskandmakeenterprisestakemeasurestimely.Inagreatextent,ithelpsenterprisestoavoidbusinessfailure.Inthelightofthesituation,thisarticleanalyzesthefinancialreasonwhichisresultedinfailureofenterprisesoperationasdeeplyaspossible.Weshouldfocusoncauseswhichleadingbusinessfailureinthepointoffinancialmanagement.Putforwardcountermeasurescombinedwithmethodoffinancialfailurewarningforpreventionandcontrollingenterprises’financialfailure.Keywords：Businessfailure；Financialriskearlywarning；CountermeasuresII目录一、绪论...................................................................................................................1（一）研究背景及目的....................................................................................11.研究背景..................................................................................................12.研究目的..................................................................................................1（二）研究意义................................................................................................1（三）主要内容与技术路线............................................................................2（四）文章结构图............................................................................................3（五）本章小结...............................
