企业资金链断裂成因分析与防治

毕业论文

企业资金链断裂成因分析与防治

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摘 要

近年来宏观经济频繁波动，企业经营不确定性增大，企业资金链断裂事件频繁发生,资金链断裂首先受打击的是当事企业,资金链的安全与否不仅关乎财务管理目标的实现,更涉及企业经营风险和财务风险控制等生存问题。

所谓资金链是指维系企业正常生产经营运转所需要的基本循环资金链条。现金——资产——现金（增值）的循环，是企业经营的过程。企业要维持运转，就必须保持这个循环良性的不断运转。

企业作为经济活动的载体，以获取利润最大化为目的，但往往企业发展到一定规模时，企业就会陷入一种怪圈：就是效率下降，资金周转减速，严重影响企业正常运行。经营不善,连续亏损就会使公司资金紧张。经营不善,同时也让银行、股东们对公司失去信心，公司将难以得到资金支持，进一步加强了资金紧张程度。再或者把自己很多资产都拿去抵押贷款上新项目,而新项目却没有像预期的那样高收益,而银行还款时间又到了,而这个时候又借不到钱了,就叫资金链断了,银行就会拍卖抵押资产,公司也面临倒闭，所形成的即为资金链断裂。

本文在分析影响企业资金链断裂的各种因素之间关联的基础上，并深层次的探讨了资金链断裂的类型，从宏观环境、经济体制和银行行为等外部因素以及盲目扩张问题、财务管理问题、随意担保问题、内部制衡问题、违规经营问题等内部因素两方面展开论述，深入剖析了企业资金链断裂的影响因素，从根本上揭示了造成企业资金链条断裂的主要原因，并提出了防治企业资金链断裂的对策措施。

【关键词】资金链 断裂 成因 防治措施

Abstract

Macroeconomic frequent fluctuation in recent years, increases uncertainty of enterprise management, enterprise capital chain rupture events frequently occur, capital chain rupture first hit the party, the security of the capital chain is not only related to the implementation, financial management goal is more involved in enterprise management risk and financial risk control existence question.

Capital chain refers to maintain the basic demand which the enterprise normal production and business operation work circulation capital chain. The cycle of cash - asset - cash (value-added), is the process of enterprise management. Businesses to stay afloat, it must keep the benign cycle of continuous operation.

Enterprises as the carrier of economic activities, in order to get maximum profit for the purpose, but often enterprise development to a certain scale, the enterprise will fall into a cycle: is a fall in efficiency, capital turnover slow, seriously affect the normal operation of enterprises. Mismanagement, continuous losses will make the company money is tight. Mismanagement, and at the same time also let Banks, the shareholders lose faith to the company, the company will be difficult to get financial support, to further strengthen the financial strain. Or take yourself many assets mortgage on new projects, and the new project is not as expected high yield, and time to bank payments, and can't borrow money again, this time is called capital chain is broken, the bank will auction mortgage assets, the company also faces collapse, is formed by capital chain rupture.

Based on the analysis of correlation between the various factors affecting enterprise capital chain rupture, and deeply discusses the types of capital chain rupture, from the macroscopic environment, the economic system and external factors, such as bank behavior and blind expansion problem, financial management, random guarantees problem, internal checks and balances, violate compasses operation, the internal factor two aspects such as question etc, and further analyzed the influence factors of enterprise capital chain rupture, fundamentally reveals that the main cause of the enterprise capital chain rupture, and puts forward some countermeasures for the prevention and control of enterprise capital

chain rupture.

Keywords: the fund chain fault cause prevention measures

目 录

一、资金链的含义........................................................................................................(1)

二、资金链断裂的主要类型......................................................................................(1)

(一）库存增加型资金断裂.....................................................................................(1)

(二）资本运作型资金断裂....................................................................................(2)

(三）委托理财型资金断裂...................................................................................(2)

(四）资金担保型资金断裂.....................................................................................(2)

(五）关联方占用型资金断裂................................................................................(3)

三、影响企业资金断裂的因素...........................................................................(3)

四、企业资金链断裂的外因分析............................................................................(3)

(一）宏观经济形势周期变化的影响.....................................................(4)

(二）经济金融体制不健全的影响..............................................................(5)

(三）金融机构行为无序的影响................................................................(5)

五、企业资金链断裂的内因分析...............................................................(6)

(一）企业盲目多元化经营..........................................................................(6)

(二）内部财务管理不善..................................................................................(6)

(三）随意担保问题............................................................................... ... .............(7)

(四）制衡机制缺失...........................................................................................(7)

(五）违规运作非法获取资金...............................................................(8)

六、防治企业资金断裂的对策建议...................................................................(8)

(一）提高企业核心竞争力....................................................................................(8)

(二）完善金融监管协调机制...........................................................................(8)

(三）提高对资金链风险的识别能力...................................................................(9)

(四）建立完善的经营资金链预警体系................................................................(9)

七、总结.........................................................................................................................(9) 参考文献.....................................................................................................................(10)