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从太子奶集团破产风波看企业经营风险管理
引用本文:王棣华,王红圆.从太子奶集团破产风波看企业经营风险管理[J].湖南财经高等专科学校学报,2011,27(1):140-145.
作者姓名:王棣华  王红圆
作者单位:东北财经大学,会计学院,辽宁,大连,116025
摘    要:通过梳理太子奶集团的发展轨迹,发现盲目的多元化扩张是导致太子奶出现资金链断裂,并且最终走向破产重整的主要原因,但其根本原因在于太子奶发展战略迷茫、风险意识薄弱。太子奶集团的失利折射出中国企业存在的种种弊端,对中国本土企业的发展起到一定的警示作用。

关 键 词:太子奶集团  破产重整  对赌协议  经营风险

From Taizinai Group Bankruptcy Disturbance to Observe the Enterprise Operational Risk Management
WANG Di-hua,WANG Hong-yuan.From Taizinai Group Bankruptcy Disturbance to Observe the Enterprise Operational Risk Management[J].Journal of Hunan Financial and Economic College,2011,27(1):140-145.
Authors:WANG Di-hua  WANG Hong-yuan
Institution:(Accounting College Dongbei University of Finance and Economics,Dalian Liaoning 116025)
Abstract:Through combing the development path of Taizinai group,this paper discoveres that the blind multiplex expansion is the major reason which caused Taizinai fund chain break and finally move toward the end of the bankruptcy reorganization,but the basic reason lies in the confused developmental strategy and weak risk awareness.The unfavorable situation of Taizinai group reflects all sorts of malpractices which the Chinese Enterprise exists,and plays certain caution roles in development of Chinese native place enterprises.
Keywords:Taizinai group  bankruptcy reorganization  valuation adjustment mechanism  operational risk
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