摘要
本文以*ST聚友、ST国嘉和*ST信联为研究对象,对其出现财务危机前存在的问题和相关财务指标进行分析,总结出传播与文化产业上市公司的财务危机征兆:流动资金紧张、资金回笼滞后、期间费用攀升、收入持续下降、人力资源缺乏,为有效防范和及时化解上市公司的财务危机提供了有利的支撑。
The paper takes *ST Juyou.ST Guojia and *ST Xinlian as the research objects,analyzes the existing problems and related financial indicators before these companies' financial crisis,and then summarizes the financial crisis symptoms of communication and cultural industries listed companies:strain of floating capitals,lag of capital return,rising period costs,ongoing declines of income,lack of human resources.The paper provides favorable support for effective prevent and timely resolve financial crisis of communication and cultural industries listed companies.
出处
《财会通讯（中）》
北大核心
2015年第12期81-83,129,共3页
Communication of Finance and Accounting
基金
山东省艺术科学重点课题"我国传播与文化产业上市公司财务危机预警与防范研究"(项目编号:2013175)阶段性研究成果
关键词
传播与文化产业
上市公司
财务危机
案例研究
Communication and cultural industry
Listed company
Financial crisis
Case analysis
