浅析我国上市公司财务困境分析研究 会计学专业VIP免费

中文题目浅析我国上市公司财务困境英文题目AnalysisonthefinancialdilemmaoflistedcompaniesinChina摘要随着越来越多的上市公司被强制退市的消息出现，关于财务困境的理论开始引起重视，越来越多学者对此进行探讨研究。在研究过程中人们发现企业的财务困境是受多方面的因素影响的。不言而喻企业财务健康对企业的生存发展有非常突出的价值，同时也会对整个国民经济的健康、稳定运行带来非常关键的影响。企业之所以会陷入财务困境，并非是一朝一夕实现的，而是通过一段时间的逐步累积，在诸多问题的共同作用下，经过一段时间的沉淀，诱发财务危机。从具体实践的角度来说，多数企业财务困境的出现，都是从最初正常状态一步步陷入危机状态的，严重的甚至会导致企业破产。所以在进行企业财务困境的管控上，其是有先兆，也是能够进行预判的。论文在研究中，首先是对财务困境的相应文献进行了分析，结合当前我国上市企业的情况，结合实际案例——中弘股份，为我国因经济状况异常而实行股票交易特别处理的上市公司（简称ST)展开具体研究，并针对性的提出合理化的建议和意见，为我国上市公司的健康发展做出微薄的贡献。[关键词]上市公司；财务困境；ST机制；中弘股份AbstractAsmoreandmorelistedcompaniesareforcedtowithdrawfromthemarket,thetheoryoffinancialdistresshasbeguntoattractattention,andmoreandmorescholarshavestudiedit.Intheprocessofresearch,peoplefindthatthefinancialdistressofenterprisesisaffectedbymanyfactors.Itisself-evidentthatthefinancialhealthofenterpriseshasaveryprominentvalueforthesurvivalanddevelopmentofenterprises,andatthesametime,itwillbringaverycriticalimpactonthehealthyandstableoperationoftheentirenationaleconomy.Thereasonwhyenterprisesfallintofinancialdifficultiesisnotrealizedovernight,butthroughaperiodofgradualaccumulation,underthecombinedeffectofmanyproblems,afteraperiodofprecipitation,inducefinancialcrisis.Fromthepracticalpointofview,mostenterprises'financialdistressappearsstepbystepfromtheinitialnormalstateintoacrisisstate,andseriousevenleadtoenterprisebankruptcy.Therefore,inthemanagementandcontrolofthefinancialdistressofenterprises,ithasaprecursor,butalsocanbepredicted..Inthispaper,firstly,therelevantliteratureonfinancialdistressisanalyzed.CombinedwiththecurrentsituationofListedCompaniesinChinaandtheactualcaseofZhonghongStockCompany,thespecificresearchiscarriedoutforlistedcompanies(ST)whicharespeciallydealtwithinstocktradingbecauseofabnormaleconomicconditionsinChina.Finally,somereasonablesuggestionsandopinionsareputforwardtoimprovethehealthofListedCompaniesinChina.KangDe-velopmentMakesLittleContribution.Keywords：listedcompanies;financialdilemma;STmechanism;ZhongHongshares目录一、绪论................................................................................................11.1研究背景..................................................11.2研究意义..................................................11.3研究目的..................................................2二、财务困境相关理论概述................................................................22.1财务困境的界定............................................22.2财务困境的成因............................................32.3财务困境的解决方法........................................4三、我国上市公司企业财务困境分析................................................53.1我国上市公司财务困境现状..................................53.2我国的ST制度.............................................63.3我国上市公司财务困境成因分析..............................73.4我国上市公司财务困境解决对策...........................