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关于企业财务失败现状及成因分析
引用本文:姜红珍,张明燕.关于企业财务失败现状及成因分析[J].财会通讯,2005(4).
作者姓名:姜红珍  张明燕
作者单位:南京审计学院 江苏南京210007 (姜红珍),南京理工大学经济管理学院 江苏南京210007(张明燕)
摘    要:本文首先对我国企业的财务危机现状进行了统计分析,在此基础上,着重探讨了我国企业陷入财务失败的原因,并从宏观和微观两个方面,对导致企业陷入财务失败的因素进行了详细的分析与论述。

关 键 词:财务失败  现状分析  宏观因素  微观因素

An Analysis on the Status Quo and Causes of Enterprise Financial Failure
Jiang Hongzhen Zhang Miangyan.An Analysis on the Status Quo and Causes of Enterprise Financial Failure[J].Communication of Finance and Accounting,2005(4).
Authors:Jiang Hongzhen Zhang Miangyan
Abstract:This paper first makes a great deal of statistic analysis about the present situation of corporate financial failure. Then on this basis, the paper explores the reasons that lead to the failures of the companies in our country, and in detail, analyses the factors from both the macro- and micro- aspects which result in the corporate financial failures.
Keywords:The Status quo Financial failure Present situation Reasons
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