论文部分内容阅读
市场的不确定性导致企业危机客观存在,通过财务治理的视角,探讨危机企业财务治理路径无疑具有积极意义。本文以公司治理理论为基础,分析公司财务治理的层级模式,并在此基础上,就危机企业财务危机的基本特征进行讨论,并提出危机企业应该采取“层级管理上收权”和建立“以现金流”为核心的财务治理模式, 并通过结构调整、产权重组和出资人干预等具体财务治理手段,帮助企业度过危机并重新发展。
Uncertainties in the market lead to the objective existence of corporate crisis. It is undoubtedly of great significance to explore the path of financial corporate governance through the perspective of financial management. Based on the theory of corporate governance, this paper analyzes the level model of corporate financial governance, and on this basis, discusses the basic characteristics of the financial crisis of crisis enterprises, and puts forward that crisis enterprises should adopt “hierarchical management of power” and establish “ Cash flow ”as the core of the financial management model, and through structural adjustment, property restructuring and investor intervention and other specific financial management tools to help businesses through crisis and re-development.