俞敏
YU Min (Sparetime University of Changning District in Shanghai

• 1:上海市长宁区业余大学 上海200050

摘要(Abstract)：

财务困境是财务状况由正常到逐步恶化的过程。阐述了财务困境形成的机理,分析了化纤行业财务困境的成因及特点,提出了防范危机的措施,对化纤行业避免和摆脱困境具有一定的现实意义。
The financial straits are evolved from normal to deteriorative situation. In this paper, the forming mechanisms of financial straits are explained and the reasons and characteristics of financial straits of chemical fiber industry are analyzed. And the precautionary measures provided here have current significance for avoiding and shaking off the straits.

关键词(KeyWords)： 财务困境;财务指标;资金
financial straits, financial target, capital

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作者(Author): 俞敏
YU Min (Sparetime University of Changning District in Shanghai

参考文献(References)：

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• [2]刘静,程涛.中外企业财务困境成因的比较研究[J].石家庄经济学院学报,2005.(4):168.
• [3]上海证券交易所.http://www.sse.com.cn.