【正文】 show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2021 the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening during that year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the main reason that really draws us close. How we bee close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight of this flower and thought that it’s beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I had plained about it unconsciously. And he fixed it for me. Then the other day, he placed several pink diamond roses beside the flower with a piece of paper saying” I love you more than I can say! Diamond stands for marriage, rose stand for love. I hope you are mine, bee 。s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。 以及，感謝所有同學(xué)在大學(xué)學(xué)習(xí)和論文研究過程中對(duì)我的關(guān)懷、勉勵(lì)和幫助，使我的大學(xué)生活過得相當(dāng)?shù)某鋵?shí)和快樂。 本文框架如下表： 我國(guó)上市公司財(cái)務(wù)危機(jī) 概述 成因分析 防范措施 概念界定 基本特征 表現(xiàn)形式 外在影響因素 內(nèi)在影響因素 建立財(cái)務(wù)危機(jī)預(yù)警模型 采取針對(duì)性防范措施 廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 18 參考文獻(xiàn)： [1]劉彥文．上市公司財(cái)務(wù)危機(jī)預(yù)警模型研究 [D]．大連：大連理工大學(xué)技術(shù)經(jīng)濟(jì)與管理 ， 2021． 3335． [2]劉異玲 . 長(zhǎng)城信息產(chǎn)業(yè)股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)控制研究 [D]．湖南： 湖南大學(xué)工商管理， 2021． 23． [3]金波．我國(guó)上市公司財(cái)務(wù)危機(jī)預(yù)測(cè)及成因識(shí)別研究 [D]． 安徽： 中國(guó)科學(xué)技術(shù)大學(xué)， 2021． 3537． [4]丁玉青．上市公司財(cái)務(wù)危機(jī)分析及防范 [D]．南京：南京理工大學(xué)會(huì)計(jì)學(xué)，2021． 1428． [5]尹學(xué)亭 .上市公司財(cái)務(wù)危機(jī)預(yù)警研究 [D]. 遼寧：東北財(cái)經(jīng)大學(xué)財(cái)務(wù)管理系， [6]張佳菲．對(duì)上市公司財(cái)務(wù)危機(jī)的研究 [D]． 四川 ： 西南財(cái)經(jīng)大學(xué)數(shù)量經(jīng)濟(jì)學(xué)，2021． [7]曾俊麗．我國(guó)上市公司財(cái)務(wù)危機(jī)預(yù)警研究 [D]．江蘇：江蘇大學(xué)會(huì)計(jì)學(xué)，2021． 2223． [8]胡海燕．我國(guó)上市公司財(cái)務(wù)危機(jī)研究 [D]．安徽：安徽大學(xué)企業(yè)管理系，． [9]董麗暉．論我國(guó)上市公司財(cái)務(wù)危機(jī)的原因及對(duì)策 [J]．商場(chǎng)現(xiàn)代化 .2021（ 510）． 338339． [10]王強(qiáng)，藍(lán)慧．我國(guó)上市公司財(cái)務(wù)危機(jī)成因分析 [J]．會(huì)計(jì)之友． 2021（ 12） .6667． [11]Whitaker , Early Stages of Financial Distress[J]． Journl of Economics and Finance,(23):123133. [12]Shumway， Bankruptcy More Accurately： A Simple Hazard Journal of Business 74： 101112. 廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 19 致 謝 本論文能夠順利完成，首先必須多謝羅軍林老師。與銀行、供應(yīng)商保持良好的信用關(guān)系，與稅務(wù)、財(cái)政、海關(guān)等單位進(jìn)行有效溝通，建立良好的協(xié)作關(guān)系，不但能減少公司在逆境時(shí)遇到的險(xiǎn)灘，同時(shí)能使上市公司在順境時(shí)加速航行。上市公司可以通過債轉(zhuǎn)股、新債償舊債、資產(chǎn)重組、增加現(xiàn)金形式的資本金投入來降低公司的資產(chǎn)負(fù)債率；同時(shí)優(yōu)化負(fù)債結(jié)構(gòu)，避免籌資方式單一，避免償債期過分集中或者短期負(fù)債過度的情況。 規(guī) 范與關(guān)聯(lián)方的資金往來制度，同時(shí)避免過度 負(fù)債 為防止資金被股東或關(guān)聯(lián)方占用而導(dǎo)致的財(cái)務(wù)危機(jī)，上市公司應(yīng)制度以下制度：（ 1）、上市公司不得以拆借資金、提供委托貸款等方式將資金直接或間 接提供給股東及其他關(guān)聯(lián)方使用。 （ 3）增加獨(dú)立董事，實(shí)行董事長(zhǎng)和總經(jīng)理的分離機(jī)制，來增強(qiáng)上市公司的獨(dú)立性，從而保證公司決策的公正性與準(zhǔn)確性。 這一 報(bào)告說明 了盡管上市公司處于財(cái)務(wù)危機(jī)中，但只要采取恰當(dāng)?shù)拇胧?，危機(jī)會(huì)得到改善。上市公司應(yīng)該選用符合自身實(shí)際的危機(jī)識(shí)別模型，來對(duì)內(nèi)部影響因素加以控制與識(shí)別。下表是針對(duì)我國(guó)上市公司財(cái)務(wù)危機(jī)的的三種預(yù)警模型的簡(jiǎn)單方法與對(duì)比： 表一 財(cái)務(wù)危機(jī)預(yù)警模型的比較表 對(duì)財(cái) 務(wù)危機(jī)影響因素進(jìn)行識(shí)別 上市公司經(jīng)營(yíng)管理者在通過財(cái)務(wù)危機(jī)預(yù)測(cè)系統(tǒng)預(yù)知企業(yè)將會(huì)發(fā)生財(cái)務(wù)危機(jī)時(shí)，需要對(duì)其進(jìn)行影響因素識(shí)別。在本 章 中，把 上市公司財(cái)務(wù)危機(jī)的成因分為外部因素與內(nèi)部因素，并對(duì)內(nèi)外兩個(gè)因素的 具體 影響方式 做了簡(jiǎn)單說明。 我 國(guó)上市公司財(cái)務(wù)信用缺失的影響 財(cái)務(wù)信用被稱為企業(yè)的保險(xiǎn)箱，是因?yàn)樗莻€(gè)有限的經(jīng)濟(jì)資源。 ST 科健 在 20210130刊登的公告 中 對(duì) 業(yè)績(jī)變動(dòng) 的 原因 進(jìn)行了 說明 ： 公司主營(yíng)業(yè)務(wù)已停產(chǎn)多年，因巨額負(fù)債，公司每年還需承擔(dān)高額的財(cái)務(wù)費(fèi)用 ,公司日常收支由租金 收入維持，經(jīng)營(yíng)業(yè)績(jī)主要取決于投資收益。一些上市公司由于現(xiàn)金管理意識(shí)的薄弱、存貨積壓、難以收回應(yīng)收款、致使支付能力嚴(yán)重匱乏， 嚴(yán)重時(shí)使公司陷入萬劫不復(fù)之地。上市公司一般會(huì)通過發(fā)行股票、債券和借債等形式來籌資，然后通過財(cái)務(wù)杠桿原理，提高資金報(bào)酬率，來廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 12 使企業(yè)盈利提高，發(fā)展壯大。 這主要是由于大股東通過控股地位， 使上市公司對(duì)大股東和關(guān)聯(lián)企業(yè)進(jìn)行巨額惡意擔(dān)保，把上市公司當(dāng)“搖錢樹”，到將上市公司徹底掏空為止。 在我國(guó)，上市公司為其他企業(yè)提供擔(dān)保的現(xiàn)象比較常見。另外通過并購(gòu)，企業(yè)規(guī)模迅速擴(kuò)大，市場(chǎng)占有率與產(chǎn)業(yè)競(jìng)爭(zhēng)力也有所提高。 可是，內(nèi)部控制應(yīng)該貫穿于整個(gè)企業(yè)的生產(chǎn)過程，針對(duì)采購(gòu)、生產(chǎn)經(jīng)營(yíng)、銷廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 11 售、財(cái)務(wù)管理等各個(gè)方面來制定的。 我 國(guó)上市公司內(nèi)部控制制度不完善的影響 內(nèi)部控制的根本目的是提高經(jīng)濟(jì)效益，實(shí)現(xiàn)企業(yè)目標(biāo)。 由于上市公司治理結(jié)構(gòu)不 完 善，公司與控股股東之間不能實(shí)行人員、資產(chǎn)、財(cái)務(wù)、責(zé)任、風(fēng)險(xiǎn)的分開。上市公司收購(gòu)兼并功能得以充分發(fā)揮的前