上市公司财务困境成因及对策分析——以安徽安凯客车股份有限公司为例

Analysis on the Causes and Countermeasures of Ankai Bus Financial Distress

近年来,随着铁路运输的发展和私家车的普及,市场对客车的需求逐渐变小,客车销售出现大幅下降。许多客车上市公司受市场和新能源政策等因素的影响,陷入财务困境。以安徽安凯汽车股份有限公司为研究对象,浅析该公司2016—2018年的财务经营状况和陷入财务困境的原因,并提出相关对策,以期企业尽快走出财务困境。同时,从中总结经营启示,以帮助其他企业避免重蹈覆辙。

In recent years,with the development of railway transportation and the popularity of private cars,the market demand for passenger cars is gradually smaller,passenger car sales have a substantial decline.Many bus listed companies are affected by the market and the new energy policy and other factors,into financial difficulties.Taking Anhui Ankai Automobile Co.,Ltd as the research object,this paper analyzes the company’s financial operating situation and the reasons for its financial difficulties from 2016 to 2018,and puts forward relevant countermeasures to help the company out of the financial difficulties as soon as possible.At the same time,summarize the operating enlightenment to help other enterprises avoid the same mistake.