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财务危机的定义及其特征财务危机的定义学术界对于“财务危机”有许多不同的定义。本文将财务危机定义为“企业财务管理失败,导致无力支付到期债务或费用的一种经济现象,包括资金管理技术性失败到破产,以及介于两者之间的各种情况”。财务危机的特征财务危机具有积累性。财务危机的积累性表现为期间概念,它往往是企业一定时期各种经营活动和财务活动失误的综合,而非会计报表上某一时点上某一项目的失误。财务危机具有突发性。财务危机由于受到许多主、客观因素的影响,其中有些因素是可以把握和控制的,但更多因素是爆发性
Definition of Financial Crisis and Its Characteristics Definition of Financial Crisis There are many different definitions of “financial crisis” in academia. This article defines a financial crisis as an “economic phenomenon in which financial management of a firm fails to afford to pay its due debt or expense, including the technical failure of capital management to bankruptcy, and the circumstances in between.” Characteristics of the financial crisis Financial crisis has accumulated. The cumulative performance of the financial crisis concept for the period, it is often a period of business activities and financial activities of a variety of mistakes in a comprehensive, rather than at some point in the financial statements on a project error. Financial crisis is sudden. Financial crisis due to many of the main and objective factors, some of which can be grasped and controlled, but more factors are explosive