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财务危机是企业运营过程中可能经历的一种财务状况,包括比较轻微的资金管理技术性失败和极为严重的破产,以及介于两者之间的各种状态。近期山东民营企业频发信用风险事件:东营天信、临沂江泉、邹平魏桥系、邹平齐星西王,其隐含的财务瑕疵以及背后的财务危机引起笔者关注。笔者认为财务危机泛指出现困难,不能暂时或永久履行正常的支付义务(无论短期还是长期债务),并可能引发企业破产的情形。
A financial crisis is a financial condition that an enterprise may experience during its operations, including the relatively minor technical failures of treasury management and the extremely serious bankruptcy, as well as the various states in between. Recent private-owned enterprises in Shandong frequent credit risk events: Dongying letter, Linyi Jiang Quan, Zouping Wei Bridge Department, Zouping Qi Xing West, the implied financial flaws and the financial crisis behind the author’s attention. The author believes that the financial crisis generally refers to the difficulties, can not temporarily or permanently perform normal payment obligations (whether short-term or long-term debt), and may lead to corporate bankruptcy.