社会竞争的加剧及风险的加大使得企业压力越来越大,财务困境的产生并甚至不断深化导致企业经营危机产生、破产也比比皆是。本文首先介绍财务困境的含义及特征,然后通过财务困境的最终阶段和产生阶段来分析其原因,提出相应的对策。 Increased social competition and increased risk make enterprises more and more pressure, financial distress and even deepening led to the emergence of business management crisis, bankruptcy abound. This article first introduces the meaning and characteristics of financial distress, and then analyzes the reasons through the final stage and the production stage of financial distress, and puts forward corresponding countermeasures.