| As the society develops as well as the revolution progresses,the competitions between industries are becoming intense.The occasions of companies falling into bankruptcy and operating failures are becoming a norm.Third party investors and managers within the firm need to keep holding a vigilant and objective perspective against the firm.As the founding hypothesis of accounting,Sustainable Operating can also be considered as a basic premise of the survival of the business with heavier significance under the current circumstance.On one hand,with respect to the critics of Sustainable Operating,the traditional means of falsification obviously cannot satisfy the needs of different parties.Better critique methods are needed.On the other hand,however,Risk Leading Audit has gained increasing attention with the evaluation of the company’s sustainable operating ability being more important than ever.Even so,the scaling rule of the ability is not perfect,plus that the standards of evaluations may vary.The past associated researches are categorized as finding analytical models or frameworks with universality which lacks investigations into specific cases.It shows that these researches has negligence over particularity with more focus on academic achieves rather than utility value.Based on the train of thoughts and problems explained above,this article chooses typical company cases as a breakthrough point and then discuss the topic by analyzing specific issues,making the most of the advantage of case studies and borrowing ideas from formers’ thoughts and framework.The content is separated into five sections: First,it introduces the research backgrounds and founding theory which will be the basics of the following case studies.Then,it develops the analysis from three aspects with critics of the sustainable operating risks of Jinbei Automotive in modern times.The article then will try to explain and analyze the current circumstance that Jinbei Automotive lacks the sustainable operating abilities by digging into the factors that caused the circumstance.Based on the above analysis and the process problem solving,the article will come up with a conclusion and revelation.The article will also summarize the lacking point so that the research value of the article can be sublimed.The whole article will bring up critiques against the current circumstance that Jinbei Automotive lacks the sustainable operating abilities,conduct researches against the defects within the business’ daily operating and management activities,find the root cause that caused the sustainable operating risks and eventually propose some of the suggestions and opinions. |