ST上市公司债务风险及成因分析.doc

ST上市公司债务风险及成因分析 摘要：本文采用文献综述法，以 ST 上市公司为研究对象，深入分析其陷入债务风险的原因，具有一定的理论与现实意义。首先对ST 上市公司的债务风险的相关研究结果进行综述，其次阐述了制造业、房地产业、住宿和餐饮业等行业进行分析，发现，引起这些问题的部因素是外部因素是以下建议：、、 关键词：ST上市公司；债务风险；偿债能力 Analysis on the Risk and the Formation of ST Listing Corporation Abstract: This article uses the literature review method, takes the ST listing Corporation as the research object, deeply analyzes the reason which falls into the debt risk, has certain theory and the practical significance. First, ST listed companies debt risk related research results were reviewed, secondly describes the relevant theoretical basis, from the manufacturing industry, real estate, accommodation and catering industry, such as industry analysis, found that ST listed company has many problems, caused by these problems of the internal factors are the internal corporate governance mechanism, corporate finance, enterprise production and management, external factors is the national macro-control, system factors and market economy, industry background. Finally according to the cause of Chinese ST listed companies debt risk, put forward the following suggestions: expanded financing channels and increase their risk awareness, build their own debt risk early warning system, build their own public fund, improve the ability of enterprise mortgage risk. Keyword: ST Listing Corporation; Debt Risk; Debt Paying Ability  目 录 1 绪论 1 1.1研究背景及意义 1 1.2研究现状 1 1.3 研究内容及方法 1 2债务风险的相关理论概述 3 2.1债务风险概念界定 3 2.2债务风险的相关概念 3 2.2.1偿债能力含义 3 2.2.2偿债能力影响因素 3 3 ST上市公司债务风险的现状 6 3.1我国ST上市公司的现状 6 3.2我国ST上市公司分行业债务风险分析 6 3.2.1住宿和餐饮业债务风险分析 7 3.2.2房地产业债务风险分析 8 3.2.3制造业债务风险分析 9 3.2.4其他行业债务风险分析 9 3.3 ST上市公司债务风险分析小结 10 4我国ST上市公司债务风险存在的问题及原因分析 12 4.1我国ST上市公司债务风险存在的问题 12 4.1.1 ST上市公司融资渠道不健全 12 4.1.2 ST上市公司风险意识薄弱 12 4.1.3 ST上市公司缺乏债务风险预警体系 12 4.1.4 ST上市公司抵押风险能力不足 13 4.2我国ST上市公司债务风险原因分析 13 4.2.1债务风险的内部原因分析 13 4.2.2债务风险的外部原因分析 14 5 ST上市公司摆脱债务风险的对策 16 5.1 ST上市公司要扩展融资渠道 16 5.2 ST上市公司要提高自己的风险意识 16 5.3 ST上市公司构建自己的债务风险预警体系 16 5.4 ST上市公司要提高企业抵押风险的能力 17 6 结论 18 参考文献 19 致