财务视角下大学生创业失败原因和防范措施研究

Research on the Causes and Preventive Measures of the Failure of Undergraduates' Entrepreneurship from the Financial Perspective

大学生创业失败的经验教训能够帮助后来者规避创业失败风险。本文从财务视角探讨大学生创业失败的内涵、财务表现,结合大学生创业失败的四个典型案例探讨创业失败的财务原因。主要包括投资分析不到位、筹资能力弱、缺乏财务核算与预算管理、营运资金管理薄弱、成本缺乏管控、利润分配不公等,并在此基础上提出防范大学生创业失败的对策。包括投资前认真分析选好项目,经营前做好预算与筹资准备,经营中规范财务核算、管控收入与成本,并定期进行财务分析、改善经营管理,合理分配利润等。

The experience and lessons of college students'entrepreneurial failure can help latecomers to avoid the risk of entrepreneurial failure.This article discusses the connotation and financial performance of college students'entrepreneurial failure from a financial perspective,and explores the financial reasons for the failure of entrepreneurship by combining four typical cases of college students'entrepreneurial failure.It mainly includes inadequate investment analysis,weak fund-raising ability,lack of financial accounting and budget management,weak working capital management,lack of cost control,unfair profit distribution,etc.On this basis,countermeasures to prevent college students'entrepreneurial failure are proposed.Including carefully analyzing and selecting projects before investing,preparing budget and financing before operating,standardizing financial accounting,controlling income and costs during operations,and conducting regular financial analysis,improving business management,and reasonably distributing profits.