畢業(yè)論文：鄭州百文股份有限公司破產(chǎn)原因分析(已修改)
2025-06-21 01:50 本頁(yè)面
【正文】 哈爾濱金融學(xué)院畢業(yè)論文 摘要 .................................................................................................................. 2 Abastract ......................................................................................................... 2 一、企業(yè)發(fā)展的歷史背景 .............................................................................. 3 1. 企業(yè)發(fā)展的歷程 ...................................................................................... 3 2. 近年來(lái)企業(yè)的財(cái)務(wù)狀況 ............................................................................ 4 二、企業(yè)破產(chǎn)的原因分析 .............................................................................. 5 1. 企業(yè)法規(guī)制度不完善 ............................................................................... 5 2. 政府與監(jiān)管的錯(cuò)位 ................................................................................... 5 三 企業(yè)內(nèi)部控制運(yùn)作失敗分析 .................................................................... 7 1. 控制環(huán)境失敗 .......................................................................................... 7 2. 風(fēng)險(xiǎn)意識(shí)薄弱 .......................................................................................... 8 3. 信息系統(tǒng)失真 .......................................................................................... 8 4. 內(nèi)控監(jiān)督虛無(wú) .......................................................................................... 9 5. PT 鄭百文后繼情況 .................................................................................. 9 四 企業(yè)存在問(wèn)題的處理對(duì)策 ...................................................................... 10 1. 對(duì)重組制度的考察 ................................................................................. 10 2. 企業(yè)規(guī)范化管理及市場(chǎng)完善 ................................................................... 10 五 企業(yè)從發(fā)展到破產(chǎn)的啟示 ...................................................................... 13 結(jié) 論 .............................................................................................................. 14 參 考 文 獻(xiàn) .................................................................................................. 14 哈爾濱金融學(xué)院畢業(yè)論文 鄭州百文股份有限公司破產(chǎn)原因分析 摘要 鄭州百文股份有限公司是一家上市公司，但由于上市前后通過(guò)虛提返利、少計(jì)費(fèi)用、跨期入賬等手段虛增利潤(rùn)，股本金不實(shí)，隱瞞巨額收益事項(xiàng)，最終導(dǎo)致企業(yè)破產(chǎn)，其中破產(chǎn)的原因，企業(yè)法規(guī)制度不完善，政府與監(jiān)管的錯(cuò)位，企業(yè)財(cái)務(wù)混亂，同時(shí)也存在企業(yè)內(nèi)控運(yùn)作的失敗，如控制環(huán)境失敗、風(fēng)險(xiǎn)意識(shí)薄弱、信息系統(tǒng)失真、內(nèi)控監(jiān)督虛無(wú)等。面對(duì)企業(yè)的危機(jī)，公司也采取了相應(yīng)措施，如實(shí)施重組制度的考察 、建立規(guī)范化管理及市場(chǎng)完善體系、加強(qiáng)財(cái)務(wù)管理等手段。 關(guān)鍵詞： 企業(yè)內(nèi)控 ； 企業(yè)法規(guī)制度 ； 重組制度 ； 財(cái)務(wù)管理 Abastract Zhengzhou Baiwen Co., Ltd. is a listed pany, but due to before and after the listing of the vain rebates, less cost, cross credited etc. means inflated profits, capital gold is not real, hide the huge gains matters, eventually leading to bankrupt enterprises, the reasons of bankruptcy, enterprise legal system is not perfect, the dislocation of government and regulatory, corporate financial chaos, also exist at the same time the operation of the enterprise internal control failures, such as failure of environment control, risk awareness is weak, the distortion of information system, internal control supervision and nothingness. In the face of the enterprise crisis, the pany has taken the corresponding measures, such as the implementation of the restructuring system, the establishment of standardized management and market improvemen
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1