*ST云网财务问题的研究

论文总字数：20363字

摘 要

随着我国经济体制改革的深入，我国企业在市场环境竞争中也面临财务困境的挑战，财务困境是指现金流量不足以补偿现有债务，主要表现为企业失败、法定破产、技术破产、会计破产。企业的财务困境严重影响着企业运营、信用机构风险、投资者利益，甚至整个国家的经济发展。对于任何一家企业来说，财务困境都是影响企业健康长久发展所必须要考虑的一个问题，因此也越来越受到社会各界的广泛关注。公司治理,又译为法人治理结构，是现代企业制度中最重要的组织架构。本文拟探讨公司治理对财务困境的影响。在研究的过程中，主要采用了规范研究法、案例分析法等作为具体的研究方法，首先明确了财务困境的相关概念概念，随后以*ST云网公司作为具体的分析对象，分析*ST云网公司治理对财务困境的具体影响方面，对于其中存在的不足之处进行了介绍，并通过细致分析成因，指出治理结构的缺陷为导致公司面临财务困境的重要因素。

关键词：公司治理；财务困境；中科云网

Research on the influence of corporate governance on financial distress

Abstract

With the deepening of China"s economic system reform, Chinese enterprises also face the challenge of financial difficulties in the market environment competition. The financial difficulties are that cash flow is not sufficient to compensate the existing debt. The main performance is enterprise failure, legal bankruptcy and bankruptcy of technical bankruptcy accounting, and the financial difficulties of enterprises seriously affect the enterprise. Operation, credit institution risk, investor interest and even the whole country"s economic development. For any enterprise, financial difficulties are a problem that must be considered to affect the long - term development of the enterprise, so it is also getting more and more attention from all walks of life.Corporate governance, translated as corporate governance structure, is the most important organizational structure in modern enterprise system. In a narrow sense, it is a scientific study of how to empower professional managers and exercise supervisory functions over their performance. In a broad sense, it is a science of enterprise power arrangement. Corporate governance is also a new concept in developed market economies.

In the course of this study, the main use of case analysis as a specific research method, first clear the concept of the related concept of financial distress, and then take *ST cloud net company as a specific analysis object, analyze the specific impact of *ST cloud network corporate governance on financial difficulties, and the shortcomings of the existing problems. This paper introduces and analyzes the causes by careful analysis, pointing out that the defect of governance structure is the important factor that causes the company to face financial difficulties.

Key words: corporate governance; financial distress; cloud branch network

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究意义 1

1.2.1 理论意义 1

1.2.2 现实意义 1

1.3 文献综述 2

1.3.1 国外相关文献综述 2

1.3.2 国内相关文献综述 2

1.3.3 文献述评 3

第二章 理论研究 4

2.1 相关理论基础 4

2.1.1 委托代理理论 4

2.1.2 现代管家理论 4

2.1.3 资源依赖理论 5

2.2 公司治理对财务困境的影响机理 6

2.2.1 股权结构与财务困境的恢复 6

2.2.2董事会结构与财务困境的恢复 6

2.2.3 高管人员与财务困境的恢复 6

2.2.4监事会与财务困境的恢复 7

第三章 *ST云网财务困境的原因 8

3.1 *ST云网的基本情况 8

3.2 *ST云网面临的财务困境 9

3.3 *ST云网财务困境的原因分析 9

3.3.1 大股东利益侵占 9

3.3.2 董事会混乱且丧失独立性 11

3.3.3经理层内部人控制 11

3.3.4监事会形同虚设 11

第四章 *ST云网财务困境的对策 12

4.1 构建制衡式股权结构 12

4.2 强化董事会的独立性 12

4.3完善信息披露制度 13

4.4改进监事会运行机制 13

第五章 总结 14

参考文献 15

致 谢 16

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