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自2010年起我国制造业就位居榜首成为了世界第一制造业大国,但大而不强。制造业企业面临的内外部环境日益复杂,成本领先与差异化战略实施效果并不明显,企业的财务负担越来越重,因财务风险而致企业破产的也不胜枚举。因此,加强制造业企业财务风险防范相关理论的研究,并用理论指引实践,提升中国制造业企业的竞争力,并能用相对较低的成本保证企业的财务风险受控、经营平稳、持续发展。
Since 2010, China’s manufacturing industry has topped the list becoming the largest manufacturing country in the world, but big but not strong. The internal and external environment faced by manufacturing enterprises is becoming more and more complicated. The effects of cost leadership and differentiation strategies are not obvious. The financial burden of enterprises is getting heavier and heavier, and the bankruptcy of enterprises due to financial risks is too numerous to mention. Therefore, it is necessary to strengthen the research on the theory of financial risk prevention in manufacturing enterprises, guide the practice with theory, enhance the competitiveness of manufacturing enterprises in China and ensure that the financial risks of enterprises are controlled at a relatively low cost so that they can operate smoothly and sustainably.