企业破产财务预测管理体系的建立  

The Construction of Financial Forecast and Management System of Business Failures

作　　者：关颖[1] 姚俊红 王敏[1] 

机构地区：[1]吉林大学,吉林长春130117 [2]吉林省团校,吉林长春130012

出　　处：《吉林省教育学院学报》2011年第5期126-127,共2页Journal of Jilin Provincial Institute of Education

摘　　要：在市场经济条件下,企业破产是极其自然的事情,也是符合经济规律的,然而处在一个市场经济并不发达的国度,破产一词在我国还略显陌生。改革开放以来,在市场经济的驱使下,特别是随着市场经济主体的多元化,以及现代企业制度的建立和逐步完善,与市场经济相伴相生的破产制度亦破土而出。In the market economy, bankruptcy is a very natural thing and it is in line with economic laws. But in China whose market economy is not mature,the word bankruptcy is still a bit strange. Since the reform and opening up,driven by the market economy,especially with the diversification of market economy entities, as well as the gradually establishment and improvement of modem enterprise institution,the bankruptcy system,which was concomitant with the market economy,has first emerged.

关 键 词：企业破产 财务风险 预测管理 

分 类 号：F270[经济管理—企业管理]