财务困境是企业财务所产生的经济现象,主要原因是企业到期不能还清债务或费用。此种现状的产生,对企业经济和发展产生了严重影响,导致企业经营利益受到了较大损失。本文主要对企业财务困境研究理论方法及应用进行探讨,以期给相关人员提供借鉴。 Financial distress is an economic phenomenon caused by corporate finance, mainly due to the failure of the enterprise to pay off its debts or expenses when it expires. The occurrence of such a status quo has had a serious impact on the business economy and development, resulting in a greater loss of business interests. This article mainly discusses the theoretical methods and applications of corporate financial distress research, with a view to provide reference to relevant personnel.