首页 | 本学科首页   官方微博 | 高级检索  
     检索      

企业财务危机成因探析
引用本文:王玉文.企业财务危机成因探析[J].税务与经济,2006(2):101-103.
作者姓名:王玉文
作者单位:吉林铁路运输职工大学,吉林,吉林,132001
摘    要:企业财务危机具有积累性、再现性、突发性、损失性等特征。公司治理结构不完善、内部控制不健全是产生财务危机的内部基础原因。主营业务萎缩、成本上升、重大投资失败、过度负债、大股东占用资金以及不当担保等,是产生财务危机的内部具体原因。

关 键 词:企业  财务危机  成因  公司治理  内部控制
文章编号:1004-9339(2006)02-0101-03
收稿时间:2003-05-20
修稿时间:2005年5月20日

A Discussion on the Factors of the Financial Crisis of Business
WANG Yu-wen.A Discussion on the Factors of the Financial Crisis of Business[J].Taxation and Economy,2006(2):101-103.
Authors:WANG Yu-wen
Institution:Jilin Railway Transport College for Workers and Stuff,Jilin 132001, China
Abstract:The financial crisis of business has the feature of accumulation,reappearance,occurrence and loss.The imperfect financial crisis structure and unsound internal control are fundamental factors for the financial crisis of business.The shrunk principle business,the increased cost,the heavy loss in the investment,the excess loan,the fund occupied by the important stock holder and the undue assurance are all the factors to create the financial crisis.
Keywords:business  financial crisis  factor  company improvement  internal control
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号