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财务危机是每一个企业都要尽量避免的问题,处理得不好,将直接导致企业的财务失败,甚至是企业的破产倒闭。它的产生是由多种因素共同作用的结果,其中负债结构是最重要的因素,因为负债结构的不合理将导致严重的资不抵债,即破产。本文以中国科健股份有限公司(000035)为研究对象,从其历年发展的过程来看企业负债结构的变化是如何导致该企业由盛转衰,最后引爆财务危机,由此分析财务危机产生的原因。
The financial crisis is a problem that every enterprise should try to avoid. If it is not handled properly, it will directly lead to the financial failure of the enterprise and even the bankruptcy of the enterprise. Its production is the result of a combination of many factors, of which debt structure is the most important factor because the irrationality of the liability structure will lead to serious insolvency, that is, bankruptcy. In this paper, China Kejian Co., Ltd. (000035) as the research object, from the process of its development over the years to see how the changes in corporate debt structure led to the decline from the prosperity of the business, and finally set off a financial crisis, which analyzes the financial crisis the reason.