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随着全球经济一体化的逐步形成,市场竞争也越发激烈,上市公司作为我国经济发展与市场繁荣的中坚力量,公司的财务状况对公司的经营与发展起着至关重要的作用。要加强对公司财务危机的认识,建立有效的上市公司财务危机预警机制和防范机制,成为上市公司财务管理的首要问题。财务危机的防范首先要完善公司的管理结构、增加股东大会的透明度、完善内部控制制度;其次从公司技术层面建立行之有效的危机预警机制、降低资产负债率、加强金融信用。
With the gradual formation of global economic integration, the market competition is also fiercer and fiercer. As a backbone of China’s economic development and market prosperity, the financial status of a listed company plays a crucial role in the company’s operation and development. To strengthen the understanding of the company’s financial crisis, the establishment of an effective early-warning mechanism and prevention mechanism of financial crisis of listed companies has become the primary issue of the financial management of listed companies. Financial crisis prevention must first improve the company’s management structure, increase the transparency of the general meeting of shareholders, improve the internal control system; secondly, establish effective crisis early warning mechanism from the company’s technical level, reduce the asset-liability ratio and strengthen financial credit.