财务毕业论文(3)

Key words: The financial crisisRisk preventionKaisa

目 录

序言 ······················································································· 1

一、财务危机的相关概念综述 ······················································ 1

（一）财务危机的定义 ······························································ 1

（二）财务危机与财务风险 ························································ 1

二、财务危机的主要特征及常见预兆 ············································· 2

（一）财务危机的主要特征 ························································ 2

1.财务危机具有积累性 ··························································· 2

2.财务危机具有破坏性 ··························································· 2

3.财务危机具有复杂多样性但也是可预见的 ································ 3

4.财务危机具有紧急性 ··························································· 3

（二）财务危机的常见预兆 ························································ 3

1.企业的财务结构不断恶化 ····················································· 3

2.企业的经营效益与盈利水平持续下降 ······································ 3

3.企业的偿债能力和信誉不断下降 ············································ 3

三、企业财务危机产生的原因 ······················································ 4

（一）外部因素 ······································································· 4

1.经济环境变化 ···································································· 4

2.国家政策变化 ···································································· 4

（二）内部因素 ······································································· 4

1.企业流动资金短缺应收账款不断增加 ······································ 4

2.企业过度负债财务杠杆运用过度 ············································ 5

3.企业经营管理不善且风险意识淡薄 ········································· 5

4.企业缺乏有效的财务危机预警系统和财务管理人才 ···················· 5

四、企业财务危机的应对措施 ······················································ 6

（一）针对外部因素的应对措施 ·················································· 6

1.针对经济市场环境 ······························································ 6

2.针对国家政策 ···································································· 6

（二）针对内部因素的应对措施 ·················································· 6

1.强化企业资金管理并合理控制应收账款 ··································· 6

2.加强资本负债结构的优化与财务风险的控制 ····························· 7

3.提高企业及员工防范危机的意识并加强内部控制 ······················· 7

4.建立适合的财务危机预警系统 ··············································· 7

5.债务重组 ·········································································· 8

6.企业出售部分 ···································································· 8

五、案例分析—佳兆业集团控股有限公司········································ 8

（一）公司简介 ······································································· 8