以乐视网为例的上市公司资金链断裂的财务后果分析

Research on the Financial Consequences of the Break of the Capital Chain of Listed Companies--Taking LeTV as an Example

近年来,许多上市公司由于资金链断裂且无法弥补而出现财务危机甚至破产,业界对此现象非常关注。本文以2016年乐视网资金链断裂为案例,通过对其财务数据的深入研究,剖析了该企业资金链断裂的原因,对其因资金链断裂造成的财务后果进行反思,提出了企业资金链断裂的补救措施,旨在对其他上市公司资金链管理提供借鉴。

In recent years,many listed companies have gone through financial crisis or even bankruptcy due to the broken and irreparable capital chains,which is of great concern to the industry.Taking the break of the capital chain of LeTV in 2016 as an example,through an in-depth study of its financial data,this paper intends to explore the causes for the break of the company’s capital chain and reflect on its financial consequences.The remedial measures are pointed out,with a view to providing reference for the capital chain management of other listed companies.