摘要
在竞争激烈的市场经济条件下,企业发生财务危机是客观存在的,其原因是由融资、资金回收、资产跌价、投资及利润分配等多种不确定的因素引起的。企业经营者通过提高财务危机的早期识别能力,事先做好财务规划,建立财务危机预警系统等措施,才能规避财务危机造成的损失。
Financial crises of the enterprises do exist in the market economy.It has many reasons shcu as financing,payback of funds,loss on realization of asset,investment and income distribution.Business operators try to avoid the financial crises by lncreasing identifying ability,doing financial plan in advonce and setting up finance warning system.
出处
《西安财经学院学报》
2005年第2期82-84,89,共4页
Journal of Xi’an University of Finance & Economics