摘要
现代企业为中国目前的市场经济发展做出了巨大贡献。但近年来，由于企业管理人员的专业素养，企业管理人员管理的能力的高低不同，企业出现财务危机的现象已经司空见惯。一些在证券市场表现良好的上市公司也发生了财务危机的悲剧。这主要是由于缺乏对上市公司的内部控制。随着中国经济改革的发展，现代企业经营者，债权人和政府部门从各自的宗旨和利益出发，要求了解财务状况和经济效益。这使财务分析非常重要。财务分析是根据财务报表中所反映的财务指标作为企业财务状况和经营成果的主要依据进行评估和分析，反映业务流程中的利弊，财务状况和发展趋势，以便完善企业财务管理工作，优化经济决策，提供重要财务信息。本文从企业财务危机的定义出发，阐述财务危机的表现，并通过内部控制分析财务危机的原因。最后，结合万福生科有限公司财务危机案例分析万福生科股份有限公司财务危机的原因及措施。
关键词：财务危机 内部控制 防范措施
Abstract
ModernenterprisesforChina’scurrentmarketeconomyhasmadetremendouscontributionstothedevelopment.Butinrecentyears,duetotheprofessionalqualityofenterprisemanagement,enterprisemanagementpersonnelmanagementcapacityofdifferentlevels,thephenomenonoffinancialcrisishasbecomecommonplace.Someofthelistedcompaniesinthesecuritiesmarketperformanceofthefinancialcrisishasalsooccurredinthetragedy.Thisismainlyduetothelackofinternalcontroloflistedcompanies.WiththedevelopmentofChina’seconomicreform,modernbusinessoperators,creditorsandgovernmentdepartmentsfromtheirrespectivepurposesandinterests,askedtounderstandthefinancialsituationandeconomicbenefits.Thismakesfinancialanalysisveryimportant.Financialanalysisisbasedonthefinancialstatementsreflectedinthefinancialindicatorsasthemainfinancialsituationanusinessresultsoftheassessmentandanalysisofthemainbusinessprocessestoreflecttheprosandcons,financialsituationanddevelopmenttrendsinordertoimprovecorporatefinancialmanagement,optimizeeconomicdecision-making,Toprovideimportantfinancialinformation.Basedonthedefinitionoffinancialcrisis,thispaperexpoundstheperformanceoffinancialcrisisandanalyzesthereasonsoffinancialcrisisthroughinternalcontrol.Finally,thepaperanalyzesthecausesandmeasuresofthefinancialcrisisofWanfuShengkeCo.,Ltd.incombinationwiththefinancialcrisisofWanfuShengkeCo.,Ltd.
KeyWords: Financial Crisis Internal Control Preventive measures
（二）研究目的及意义···················································································· 1
（三）国内外文献综述···················································································· 2
1.国外文献综述························································································ 2
2.国内文献综述························································································ 3
（四）研究的主要内容···················································································· 3
1.控制环境与财务危机 ············································································· 3
2.风险评估与财务危机 ············································································· 3
3.控制活动与财务危机·············································································· 3
4.信息的沟通财务危机············································································· 3
5.对企业的监督与财务危机······································································· 3
二、财务危机形成原因及表现形式······················ 4
（一）财务危机形成原因··············································································· 4
1.企业财务管理意识淡薄··········································································· 4
2.缺少融资渠道······················································································· 5
3.高素质财务管理人才缺失······································································· 5
（二）财务危机表现形式··············································································· 6
三、万福生科财务危机的成因············································································ 11
（二）万福生科的主要财务特征····································································· 14
1.偿债能力···························· 15
2.营运能力···························································································· 17
3.盈利能力···························· 15
（三）万福生科内控分析························ 15
1.控制环境分析·························· 15
2.风险评估 ··························· 15
3.控制活动···························· 15
4.信息的传递与沟通 ······················· 15
5.对控制的监督 ·························· 1
四、万福生科公司财务危机的防范对策分析················· 15
（一）控制环境对策·························· 15
（二）风险评估对策·························· 15
（三）控制活动对策·························· 15
（四）信息传递机制·························· 15
（五）对控制的监督·························· 15
结 论································· 15
致 谢································· 15
参考文献································· 15
