社会主义市场经济的建立与完善,要求企业脱离国家的“怀抱”,成为“四自”的实体,这无疑给予企业强大的动力和压力。由于市场瞬息万变、竞争激烈以及各种主观因素,世界上每年都有不少企业经不起种种挫折而导致失败、破产。企业遭受破产的原因各不相同,表现也不一样,但财务困难无疑是主要原因。企业的财务困难决不是一个早上突然发现的,往往开始时并不太严重,只是没有引起管理当局的重视,未及时采取 The establishment and improvement of the socialist market economy requires that enterprises be separated from the “husbandry” of the country and become an entity of “four-self”. This undoubtedly gives the company a powerful driving force and pressure. Due to the ever-changing market, fierce competition, and various subjective factors, many companies in the world cannot afford to fail and bankrupt due to various setbacks every year. The causes of bankruptcies vary from company to company and their performance is not the same, but financial difficulties are undoubtedly the main reason. The company’s financial difficulties were not suddenly discovered in the morning, but they were often not very serious at the beginning. They did not cause the management’s attention and did not take timely.