乐视债务危机的财务原因及启示

从资金链和股价等源头分析了乐视企业近年来债务危机的现状,并从利润水分、母公司净利润与少数股东存在损益关系、递延所得税资产与可抵扣亏损、固定资产和存货、成本结构、控股子公司亏损等财务因素分析了乐视企业债务危机的原因。在此基础上提出了加强报表真实性的要求和及时控制企业风险和调整企业发展战略的对策。

The Financial Reasons and Enlightenment of Lexin’s Debt Crisis

This paper analyzed the current situation of debt crisis of Lexin enterprises in recent years from the perspective of capital chain and stock price, and it also analyzed the causes of LeTV’s corporate debt crisis according to the financial factors which included the profit moisture, the profit and loss relationship between the parent company’s net profit and minority shareholders, deferred income tax assets and deductible losses, fixed assets and inventories, cost structure, loss of holding subsidiaries, and other financial factors. Based on the above analysis, it put forward the requirements of strengthening the authenticity of statements and the Countermeasures of timely controlling enterprise risks and adjusting enterprise development strategy.