[1]钱红光,陈丹丹.基于财务战略矩阵的企业资金链断裂研究——以ST凯迪为例[J].湖北工业大学学报,2022,(3):41-44+84.
　QIAN Hongguang,CHEN Dandan.Research on Enterprise Capital Chain Rupture Based on Financial Strategy Matrix —Taking ST Kaidi as an Example[J].,2022,(3):41-44+84.
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基于财务战略矩阵的企业资金链断裂研究
——以ST凯迪为例()
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《湖北工业大学学报》[ISSN:1003-4684/CN:42-1752/Z]

卷:
期数:
2022年第3期
页码:
41-44+84
栏目:
湖北工业大学学报
出版日期:
2022-07-06

文章信息/Info

Title:
Research on Enterprise Capital Chain Rupture Based on Financial Strategy Matrix
 —Taking ST Kaidi as an Example
文章编号:
1003-4684(2022)03-0041-04
作者:
 钱红光;  陈丹丹
 湖北工业大学经济与管理学院， 湖北 武汉 430068
Author(s):
 QIAN Hongguang;  CHEN Dandan
 School of Economics and Management, Hubei Univ. of Tech., Wuhan 430068,China
关键词:
 ; 资金链断裂;  财务战略矩阵;  资金运动
Keywords:
 ; capital chain rupture;  financial strategy matrix;  capital movement
分类号:
F27
文献标志码:
A
摘要:
 资金链是否健康运行，直接关乎企业生存和发展。以ST凯迪为例，基于财务战略矩阵，对企业资金运动过程进行分析，深入挖掘其资金链断裂的原因。研究结果表明，ST凯迪资金链断裂主要原因为：融资渠道单一引发债务膨胀，盲目扩张加速企业资金流出，同时投资效率低下导致资金回笼严重不足。针对研究结果，提出企业应拓宽融资渠道、科学制定投资规模、加强项目可向行分析、健全内部控制制度等建议。
Abstract:
 The excellent operation of the capital chain is directly connected with the existence and progress of companies. Taking ST Kaidi for instance, from financial strategy matrix point of opinion, this article discusses the fund movement process of company and work out the reasons of capital chain rupture. The research results indicate that the detailed reasons are as follows: the single financing channel causes debt expand, the excessive expansion accelerates the funds outflow, and the low investment efficiency results in the severely insufficient of funds inflow. According to the research results, it is recommended that companies should widen financing channels, scientific formulation investment strategies, enhance project feasibility research, and strengthen internal controls institution. The results of study can provide experience for companies to keep the healthy operation of capital chain, and enrich the research subject of enterprise capital chain.

参考文献/References:

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备注/Memo

备注/Memo:
［收稿日期］ 2021-07-30
［第一作者］ 钱红光(1964-)，女，湖北武汉人，湖北工业大学教授，研究方向为会计理论与实务
［通信作者］ 陈丹丹(1996-)，女，河南焦作人，湖北工业大学硕士研究生，研究方向为会计理论与实务
更新日期/Last Update: 2022-06-20