摘 要：中国作为世界上最大的纺织品制造国与出口国，每年进出口的纺织加工量占全球半壁江山。随着改革开放的浪潮，中国全面建设小康社会，在世界经济一体化的推动下，中国纺织企业纷纷面临倒闭。本文以江苏宝利嘉纺织有限公司破产为例进行分析，发现纺织企业因为纺织原料价格变动大，银行缩减贷款额度导致企业资金链断裂，政府对纺织企业扶持力度低，企业盲目扩张导致投资膨胀，企业缺乏专业理财能力并且财务风险意识低等原因导致破产。通过研究，发现我们可以采用纺织新材料，树立正确的企业财务战略地位，增强企业财务风险意识，树立正确的负债经营理念等手段来达到防范纺织企业破产的目的，对促进纺织企业发展有重要意义。93980

毕业论文关键词：纺织企业，财务危机，破产倒闭

Abstract: As the world's largest textile manufacturer and exporter, China produces half of the world's textile processing each year。 With the tide of reform and opening up, China has built a moderately prosperous society in all respects, and the Chinese textile enterprises have been facing closure under the push of the integration of the world economy。 This paper, taking the jiangsu regal textile co。, LTD。, bankruptcy as an example for analysis, found that textile enterprises for textile raw material price changes big, Banks to reduce loans to enterprise capital chain rupture, low government support to the textile enterprise, enterprise blind expansion, causing investment in enterprises lack of professional financial management ability and financial risk consciousness and so on reasons lead to bankruptcy。 Through research, found that we can take the textile new materials, set up the correct enterprise financial strategic position, enhance the enterprise's financial risk awareness, set up the correct debt means such as management concept to achieve the purpose of textile enterprise bankruptcy, has important significance to promote the development of textile enterprises。源C于H优J尔W论R文M网WwW.youeRw.com 原文+QQ752-018766

Keywords: textile enterprise, financial crisis, break

目 录

1 引言 4

1。1 研究背景 4

1。2 研究意义 4

1。3 文献综述 4

2 企业财务破产概述 5

2。1 财务破产的含义 5

2。2 财务破产的特征 5

3 江苏宝利嘉纺织财务破产现状分析 6

3。1 江苏宝利嘉纺织简介 6

3。2 江苏宝利嘉纺织财务现状 6

4 江苏宝利嘉财务破产的原因 7

4。1 纺织原料价格的波动 7

4。2 银行缩贷导致企业资金链断裂 8

4。3 政府对纺织企业扶持力度低 9

4。4 企业盲目扩张导致投资膨胀 9

4。5 企业缺乏专业的理财能力 10

4。6 企业财务风险意识薄弱 10

5 纺织企业财务破产的对策 10

5。1 积极采用纺织新材料 10

5。2 降低借贷门槛 11

5。3 确定正确的企业财务战略地位 12