【正文】 州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 14 第 4 章 我國上市公司財(cái)務(wù)危機(jī)的防范 上文提及進(jìn)行上市公司財(cái)務(wù)危機(jī)防范的重要性，在本章里，將講述有關(guān)我國上市公司財(cái)務(wù)危機(jī)的防范措施。因此，建立有效的預(yù)警機(jī)制來預(yù)測上市公司財(cái)務(wù)危機(jī)是相當(dāng)有必要的。只有成功找出導(dǎo)致財(cái)務(wù)危機(jī)的影響因素，才能采取應(yīng)對措施來消除財(cái)務(wù)危機(jī)或避免 危機(jī)的深化。而外部因素的識別需要完善的信息系統(tǒng)的支持。 采 取針對性的防范措施 SST 華塑 (000509) 在 20210321 晚間 發(fā)布 了 2021 年年度報(bào)告，并做了以下說明： 2021 年，公司以目標(biāo)管理為抓手、以系統(tǒng)順行為主線、以降本增效為中心、以資金管理為重點(diǎn)、以強(qiáng)化營銷為基礎(chǔ)、以公司可持續(xù)發(fā)展為根本，主要圍繞抓制度落實(shí)，促管理水平提升；堅(jiān)持系統(tǒng)優(yōu)化，加強(qiáng)組織協(xié)調(diào)；強(qiáng)化營 銷管理，積極開拓市場；強(qiáng)化財(cái)務(wù)、資金管理等方面開展工作。公司全年實(shí)現(xiàn)營業(yè)收入 萬元，同比增加 %；實(shí)現(xiàn)利潤總額 萬元，同比增加 %；實(shí)現(xiàn)凈利潤 萬元，同比增加 %。 因此， 在經(jīng)營管理者識別出財(cái)務(wù)危機(jī)影響因素后，就應(yīng)做到具體問題具體處理。 （ 2）落實(shí)股東大會(huì)制度，增加股東大會(huì)的透明性、廣泛性與影響性，通過調(diào)查、訴訟等方式加強(qiáng)股東大會(huì)對董事會(huì)的制約機(jī)制。 （ 4）上司公司通過建立財(cái)政、人事相當(dāng)獨(dú)立的內(nèi)部監(jiān)事制度來提高公司監(jiān)事會(huì)獨(dú)立 性，同時(shí)建立外部監(jiān)事制度 來 與之相配合，行使好監(jiān)事職責(zé)。 在完善內(nèi)部治理結(jié)構(gòu)的同時(shí)，管理當(dāng)局應(yīng)樹立內(nèi)部控制的思想，通過加強(qiáng)對企業(yè)法人的內(nèi)部控制監(jiān)督，杜絕管理者的獨(dú)斷專行；建立部門間互相牽引的制度，廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 16 加強(qiáng)對關(guān)鍵崗位的控制監(jiān)督，充分發(fā)揮內(nèi)部審計(jì)的作用，杜絕徇私舞弊、以權(quán)謀私的行為。（ 2）、嚴(yán)格控制上市公司的對外擔(dān)保行為。 除了要防止公司資金被占用，也要管理好企業(yè)的負(fù)債水平。 加 強(qiáng)現(xiàn)金流量管理，保持企業(yè)良好的信用 企業(yè) 生產(chǎn)經(jīng)營的每個(gè)環(huán)節(jié)都需要現(xiàn)金流量的支持，上市公司應(yīng)該大力發(fā)展主營業(yè)務(wù)，制定與市場相符的產(chǎn)銷戰(zhàn) 略，把好購銷的質(zhì)量關(guān)卡，避免因?yàn)榇尕浄e壓或產(chǎn)品滯銷給企業(yè)造成現(xiàn)金斷流的情況發(fā)生。 在現(xiàn)今信用經(jīng)濟(jì)時(shí)代，保持良好的財(cái)務(wù)信用狀況將使上市公司一路順風(fēng)。 本章小結(jié) 本章主要列舉了上市公司財(cái)務(wù)危機(jī)的一些防范措施，簡單列表說明了三種預(yù)警模型的建立方式，并對其進(jìn)行了優(yōu)劣分析 。 廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 17 第 5 章 結(jié)束語 本文從上市公司財(cái)務(wù)危機(jī)的概念、基本特征、表現(xiàn)形式等有關(guān)財(cái)務(wù)危機(jī)的基本原理著手，繼而分別從外在與內(nèi)在因素兩個(gè)方向?qū)ふ邑?cái)務(wù)危機(jī)的形成原因，最后從各成因出發(fā)，尋找上市公司財(cái)務(wù)危機(jī)的防范措施。在論文的創(chuàng) 作 期間，羅老師嚴(yán)謹(jǐn)治學(xué)的態(tài)度和正直踏實(shí)的原則，在無形之中成為了我在學(xué)習(xí)、工作、生活上 的 榜 樣，這些都將使我終生受益。在此我向羅老師表示衷心的感謝 ! 此外，感謝廣州大 學(xué)松田學(xué)院的各位老師，感謝他們在四年求學(xué)生涯中為我傳道授業(yè)解惑。 最后，我要感謝我的家人，他們默默無聞的奉獻(xiàn)與一貫的支持和鼓勵(lì)是我長期以來最大的動(dòng)力來源。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese 廣州大學(xué)松田學(xué)院 2021 屆畢業(yè)論文 21 will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。s Day. More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying Sales on Chinese Valentine3