With the development and competition of the domestic capital market is becoming increasingly fierce,more and more listed companies due to poor management by the crown ST "hat",many companies are faced with a large number of layoffs,the supplier is unable to pay a series of problems of payment,stock suspension,a major reorganization of assets,and assets freeze and other chairman to resign.The financial problems of these companies have aroused widespread concern in the society.ST listed companies have been losing profits for many years,and they have been losing money for 2 years.Before that,managers didn’t find the problem because the enterprises didn’t pay enough attention to them.With the advent of the Internet era,the competition between listed companies is becoming increasingly fierce and faced with unprecedented challenges.Though the competition between the horizontal and vertical industries is no longer a new thing,the intensity of competition makes people pay more attention to the company’s financial status.There are two main reasons,first of all,the continuous innovation and reform within the industry,such as the transformation of the company,integration,upgrading and mergers and acquisitions.Secondly,the outside industry attaches great importance to cross industry integration,and carries out the marriage between enterprises in their respective fields,so as to develop their strengths and demonstrate the advantages of the company,while making use of other companies to make up for their shortcomings.And the company’s internal financial situation has become the focus of many people’s attention.The company’s financial situation is equivalent to the company’s backbone,slightly tilted,the company’s huge body will collapse instantly.Although China’s policies and regulations in related fields are more stringent,some listed companies with financial problems are eroding user assets and causing potential risks.Preventing systemic risk is the top priority.We must detect and deal with the existing financial problems in time to prevent a series of ST companies from having chain reaction and hann the interests of investors.Therefore,ST companies need to develop rationally and rationally.This paper analyzes the ST company’s financial situation,the first study on the financial situation of domestic and foreign listed companies in ST literature,combined with accounting,statistics and economics related theory,and using the methods of literature research,theory analysis and case study method and system summary of the ST listed company’s financial situation,influencing factors and evaluation standard.Secondly,we make a theoretical analysis of the financial status of ST sector,and take the financial data of ST listed company’s financial status as a breakthrough point,make statistics and analyze its influencing factors.Finally,this paper takes the A company as the research object,and discussed the existence of ST listed companies in the past three years of financial problems,causes and enlightenment,hoping to provide some reference for many managers,take positive and effective measures to improve the financial situation,to avoid further deterioration of financial condition,to ensure the healthy development of enterprise. |