中交地产财务困境研究
Research on Financial Distress of CCCG Real Estate
摘要: 随着全球经济一体化进程的加快,国际经济形势日趋复杂,国内企业面临的风险日益增大,企业的经营和财务压力也在逐步增大,一旦控制不住,就可能导致其陷入财务困境,乃至破产。我国经济增长速度居世界前列,而房地产业作为国民经济的重要组成部分,其财务状况也不容乐观。中交地产自一九九七年上市以来,从一开始的快速发展,到如今陷入财务困境,令人深思。本文所针对的财务困境研究,可以为同类企业和同行业企业提供一些参考,同时也为房地产上市公司如何避免陷入财务困境提出启发,对同类企业经营决策、生产经营有一定的参考价值。
Abstract: With the acceleration of the process of global economic integration, the international economic situation is becoming increasingly complex. Domestic enterprises are confronted with escalating risks, and their operational and financial pressures are gradually intensifying. Once out of control, it might lead them into financial distress or even bankruptcy. China’s economic growth rate ranks at the forefront globally, and the real estate sector, as a crucial component of the national economy, has a less optimistic financial status. Since its listing in 1997, CCCG Real Estate has evolved from an initial stage of rapid development to the current predicament of financial distress, which is worthy of profound reflection. The research on financial distress targeted in this article can offer certain references for similar enterprises and those within the same industry. Simultaneously, it provides inspirations on how real estate listed companies can avoid falling into financial distress and holds certain reference value for the operational decision-making, production, and operation of similar enterprises.
文章引用:张紫莹. 中交地产财务困境研究[J]. 电子商务评论, 2024, 13(4): 6230-6239. https://doi.org/10.12677/ecl.2024.1341861

参考文献

[1] Beaver, W.H. (1966) Financial Ratios as Predictors of Failure. Journal of Accounting Research, 4, 71-102. [Google Scholar] [CrossRef
[2] Deakin, E.B. (1972) A Discriminant Analysis of Predictors of Business Failure. Journal of Accounting Research, 10, 167-179. [Google Scholar] [CrossRef
[3] Ross, B. (2000) Financial Ratios and Different Failure Processes. Journal of Business Finance, 10, 18-24.
[4] 陈静. 上市公司财务恶化预测的实证分析[J]. 会计研究, 1999(4): 31-38.
[5] 陈晓, 陈治鸿. 企业财务困境研究的理论、方法及应用[J]. 投资研究, 2000(6): 29-33.
[6] 谷祺, 刘淑莲. 财务危机企业投资行为分析与对策[J]. 会计研究, 1999(10): 28-31.
[7] 符大海. 财务困境边界探析[J]. 财会研究, 2010(17): 43-46.
[8] 卢永艳. 宏观经济因素对企业财务困境风险影响的实证分析[J]. 经济研究导刊, 2016(16): 79-80.
[9] 刘柯蒙, 杨超, 孙畅. 企业财务困境的成因及防范对策[J]. 经济研究导刊, 2020(17): 146-147, 159.
[10] 李万福, 林斌, 林东杰. 内部控制能有效规避财务困境吗? [J]. 财经研究, 2012, 38(1): 124-134.
[11] 屠红卫. 公司财务风险防范与化解探究[J]. 财会通讯, 2014(29): 116-118.
[12] 王晓莺, 赵丽. 基于SAS模型的KYT公司财务困境成因分析[J]. 北方经贸, 2016(1): 88-89.
[13] 陈蓉蓉, 李芳. 持续的盈余管理行为有助于亏损企业走出财务困境吗——以吉恩镍业为例[J]. 财会通讯, 2019(2): 24-28.
[14] 余丽霞, 刘逸, 李雨函. 新冠疫情下我国餐饮企业的财务困境研究[J]. 会计之友, 2020(9): 145-148.