【摘要】：近年來(lái)經(jīng)濟(jì)形勢(shì)下滑,許多行業(yè)都受到了影響。由于棉花原料的價(jià)格一直呈下降趨勢(shì),收購(gòu)成本偏高,使得部分棉花加工企業(yè)出現(xiàn)了財(cái)務(wù)困境問題。C棉業(yè)有限公司就陷入了這樣的財(cái)務(wù)困境。財(cái)務(wù)困境也稱為財(cái)務(wù)危機(jī),公司倒閉是它最壞的情形。它在我國(guó)財(cái)經(jīng)領(lǐng)域和企業(yè)管理中都是備受關(guān)注的。企業(yè)的成長(zhǎng)發(fā)展過程中,管理者重大的行為、決策都會(huì)反映在財(cái)務(wù)狀況上,若決策不當(dāng)則會(huì)使企業(yè)陷入財(cái)務(wù)困境。財(cái)務(wù)困境是隨著企業(yè)外部和內(nèi)部某些因素影響慢慢形成并惡化的,不是突然發(fā)生的。當(dāng)企業(yè)剛開始陷入財(cái)務(wù)困境時(shí),應(yīng)該意識(shí)到該情形,找到形成的原因,用合理的對(duì)策將問題解決。財(cái)務(wù)困境的成因分析及解決措施的研究不僅對(duì)學(xué)術(shù)界有較強(qiáng)的學(xué)術(shù)價(jià)值,也對(duì)企業(yè)的經(jīng)營(yíng)具有重要的現(xiàn)實(shí)意義。本文首先通過文獻(xiàn)檢索的方法將國(guó)外與國(guó)內(nèi)的學(xué)者關(guān)于財(cái)務(wù)困境的學(xué)術(shù)理論進(jìn)行總結(jié)歸納,將檢索到的文獻(xiàn)分為財(cái)務(wù)困境的概念、成因和控制三個(gè)角度,并且分別進(jìn)行分析;其次,本文結(jié)合了C棉業(yè)有限公司的案例對(duì)困境的定義簡(jiǎn)要闡釋,以及對(duì)困境公司的總體特征進(jìn)行了說明;對(duì)C棉業(yè)公司的外部環(huán)境、戰(zhàn)略管理、以及會(huì)計(jì)報(bào)表三個(gè)角度深入的分析,得出C棉業(yè)公司財(cái)務(wù)困境的形成原因,主要包括外部經(jīng)濟(jì)波動(dòng)因素、內(nèi)部管理機(jī)制問題、企業(yè)融資渠道窄、資產(chǎn)結(jié)構(gòu)不合理、成本控制的不足等問題;最后,本文從C棉業(yè)公司財(cái)務(wù)困境的案例中分析出一些改善措施以及對(duì)我國(guó)中小企業(yè)的財(cái)務(wù)困境防范的一些啟示:風(fēng)險(xiǎn)在新發(fā)展中是始終存在的,處理措施不當(dāng)企業(yè)將會(huì)陷入財(cái)務(wù)困境。然而,財(cái)務(wù)困境并不是絕境,它是可以防止和控制的。企業(yè)應(yīng)該早早樹立防范意識(shí),結(jié)合企業(yè)自身的特點(diǎn),建立起一套有效的財(cái)務(wù)困境防范措施體系以及化解對(duì)策,使財(cái)務(wù)困境轉(zhuǎn)變?yōu)槠髽I(yè)重生的轉(zhuǎn)折點(diǎn),促進(jìn)其良性可持續(xù)發(fā)展。
[Abstract]:In recent years, the economic situation has declined, many industries have been affected. Because the price of cotton raw material has been on the downward trend and the purchase cost is on the high side, some cotton processing enterprises have appeared financial distress, and C Cotton Co., Ltd. has fallen into such a financial predicament. Financial distress is also known as a financial crisis, and the collapse of a company is its worst-case scenario. It is of great concern in the field of finance and economics and enterprise management in our country. In the process of enterprise growth and development, managers' important behavior, decision-making will be reflected in the financial situation, if the wrong decision-making will make the enterprise into financial distress. Financial distress is slowly formed and worsened with the influence of external and internal factors, not sudden occurrence. When enterprises begin to fall into financial distress, they should be aware of the situation, find out the cause of formation, and solve the problem with reasonable countermeasures. The analysis of the causes of financial distress and the research on the solutions are not only of great academic value to the academic circles, but also of great practical significance to the management of enterprises. Firstly, this paper summarizes the academic theories of foreign and domestic scholars on financial distress through the method of literature retrieval, and divides the retrieved documents into three angles: the concept of financial distress, the cause of formation and the control, and analyzes it separately. Secondly, based on the case of C Cotton Co., Ltd., this paper briefly explains the definition of dilemma, and explains the general characteristics of the company in distress. Based on the in-depth analysis of the external environment, strategic management and accounting statements of C Cotton Company, the causes of the financial distress of C Cotton Company are drawn, including external economic fluctuation factors, internal management mechanism, and so on. The enterprise financing channel is narrow, the asset structure is unreasonable, the cost control is insufficient and so on. Finally, this paper analyzes some improvement measures from the case of C cotton company's financial distress and some enlightenments to the financial distress prevention of small and medium-sized enterprises in our country: risk always exists in the new development, Improper measures will lead to financial difficulties for enterprises. However, financial distress is not hopeless, it can be prevented and controlled. Enterprises should set up the consciousness of prevention early, combine the characteristics of enterprises, set up an effective system of financial distress prevention measures and counter-measures, make the financial distress turn into a turning point of enterprise's rebirth, and promote its benign and sustainable development.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F324;F302.6

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