企业经营失败的财务因素探析

I大连海事大学毕业论文二○一三年六月┊┊┊┊┊┊┊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I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IIABSTRACTTheenterprisesplayanimportantroleinthenationaleconomywhichispushingforwardtheeconomydevelopmentofmanycountries.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；CountermeasuresIII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...............................................................................................3二、文献综述..........................................................................................................4（一）国内外研究现状...................................................................................41.国外研究现状.........................................................................................42.国内研究现状.........................................................................................4（二）企业生存现状.......................................................................................5（三）本章小结...............................................................................................5三、企业经营失败的财务因素..............................................................................6（一）企业经营失败的成因分析...................................................................61.环境因素.................................................................................................62.战略因素.................................................................................................63.技术因素.................................................................................................64.人员因素.................................................................................................65.财务因素.................................................................................................7（二）财务因素导致企业经营失败...............................................................71.企业经营失败的主要财务因素.............................................................72.财务因素导致企业经营失败的表现.....................................................8（三）本章小结...............................................................................................8四、企业经营失败的财务预警..............................................................................9（一）财务因素导致企业经营失败的特征...................................................91.财务报表特征分析.................................................................................92.财务指标特征分析...............................................................................13（二）预警分析方法.....................................................................................171.财务报表分析法...................................................................................172.单一比例模型分析法.....................................................