企业财务危机成因探析

A Discussion on the Factors of the Financial Crisis of Business

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。

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.