广州大学松田学院2010届毕业论文
加强对关键岗位的控制监督，充分发挥内部审计的作用，杜绝徇私舞弊、以权谋私的行为。
4.2.2规范与关联方的资金往来制度，同时避免过度负债
为防止资金被股东或关联方占用而导致的财务危机，上市公司应制度以下制度：（1）、上市公司不得以拆借资金、提供委托贷款等方式将资金直接或间接提供给股东及其他关联方使用。（2）、严格控制上市公司的对外担保行为。（3）、大力清理违规占用资金的股东及其他关联方，并依法追究其法律责任。
除了要防止公司资金被占用，也要管理好企业的负债水平。上市公司可以通过债转股、新债偿旧债、资产重组、增加现金形式的资本金投入来降低公司的资产负债率；同时优化负债结构，避免筹资方式单一，避免偿债期过分集中或者短期负债过度的情况。
4.2.3加强现金流量管理，保持企业良好的信用
企业生产经营的每个环节都需要现金流量的支持，上市公司应该大力发展主营业务，制定与市场相符的产销战略，把好购销的质量关卡，避免因为存货积压或产品滞销给企业造成现金断流的情况发生。同时，加强对企业成本的控制，在产品的研发、生产、销售服务的过程中降低费用的支出。
在现今信用经济时代，保持良好的财务信用状况将使上市公司一路顺风。与银行、供应商保持良好的信用关系，与税务、财政、海关等单位进行有效沟通，建立良好的协作关系，不但能减少公司在逆境时遇到的险滩，同时能使上市公司在顺境时加速航行。
本章小结
本章主要列举了上市公司财务危机的一些防范措施，简单列表说明了三种预警模型的建立方式，并对其进行了优劣分析。接着列举了不同成因下的财务危机防范措施及处理方法，以便做到对症下药。
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广州大学松田学院2010届毕业论文
第5章 结束语
本文从上市公司财务危机的概念、基本特征、表现形式等有关财务危机的基本原理着手，继而分别从外在与内在因素两个方向寻找财务危机的形成原因，最后从各成因出发，寻找上市公司财务危机的防范措施。
本文框架如下表： 我国上市公司财务危机 概述 成因分析 防范措施 概念 界定 基本特征表现形式外在影响因素内在影响因素 建立财务危机预警模型 采取针对性防范措施
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广州大学松田学院2010届毕业论文
参考文献：
[1]刘彦文．上市公司财务危机预警模型研究[D]．大连：大连理工大学技术经济与管理，2009．33-35．
[2]刘异玲. 长城信息产业股份有限公司财务风险控制研究[D]．湖南： 湖南大学工商管理，2007．2-3．
[3]金波．我国上市公司财务危机预测及成因识别研究[D]．安徽：中国科学技术大学，2008．35-37．
[4]丁玉青．上市公司财务危机分析及防范[D]．南京：南京理工大学会计学，2004．14-28．
[5]尹学亭.上市公司财务危机预警研究[D]. 辽宁：东北财经大学财务管理系，2007.1-1
[6]张佳菲．对上市公司财务危机的研究[D]．四川：西南财经大学数量经济学，2007．
[7]曾俊丽．我国上市公司财务危机预警研究[D]．江苏：江苏大学会计学，2007．22-23．
[8]胡海燕．我国上市公司财务危机研究[D]．安徽：安徽大学企业管理系，2006.10-12．
[9]董丽晖．论我国上市公司财务危机的原因及对策[J]．商场现代化.2007（510）．338-339．
[10]王强，蓝慧．我国上市公司财务危机成因分析[J]．会计之友．2006（12）.66-67．
[11]Whitaker R.B,1999.The Early Stages of Financial Distress[J]．Journl of Economics and Finance,(23):123-133.
[12]Shumway，T.2001.Forecasting Bankruptcy More Accurately：A Simple Hazard Model.The Journal of Business 74：101-112.
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广州大学松田学院2010届毕业论文
致 谢
本论文能够顺利完成，首先必须多谢罗军林老师。在论文的创作期间，罗老师严谨治学的态度和正直踏实的原则，在无形之中成为了我在学习、工作、生活上的榜样，这些都将使我终生受益。无论是在论文的资料查询，还是在开题、研究和撰写的每一个环节，罗老师都悉心地给予我指导和帮助。在此我向罗老师表示衷心的感谢!
此外，感谢广州大学松田学院的各位老师，感谢他们在四年求学生涯中为我传道授业解惑。以及，感谢所有同学在大学学习和论文研究过程中对我的关怀、勉励和帮助，使我的大学生活过得相当的充实和快乐。
最后，我要感谢我的家人，他们默默无闻的奉献与一贯的支持和鼓励是我长期以来最大的动力来源。在此致上我最深的谢意！
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广州大学松田学院2010届毕业论文
为你提供优秀的毕业论文参考资料，请您删除以下内容，O(∩_∩)O谢谢！！！ Shanghai’s Suzhou Creek has witnessed much of the city’s history. Zhou Wenting travels this storied body of water and finds its most fascinating spots. Some lucky cities can boast a great body of water, like London with the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou Creek.Huangpu River became famous when colonists established clusters of grand buildings on its banks on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghai’s other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the British colonists, who arrived in the city after it was opened as a commercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the city’s history, including the imprints of the concessions, the beginning of industrialization and the improvement in people’s living conditions. Where the Bund began In-between the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and criss-cross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire complex of this historical site comprises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a two-storey masonry building on an H-shaped plan in typical English renaissance style. The building is designed with a five-arch verandah on the ground floor with a raised terrace facing the garden, while the facade features an entry portico beneath a colonnaded loggia. It has been turned into a café where dinner and afternoon tea are available. Visitors can choose to sit indoors or outdoors to enjoy the magnificent gardens 30 ancient trees. Yuanmingyuan Road complex is also a The road has been a pedestrian shopping high-end brands have best spots. Altogether, buildings, including for offices and constructed during 1930s, remain. Today, location for with nearly behind the historical site. revamped as street and seized the 14 old those used residences 1920s and it is a popular
commercial fashion photo shoots. New Tian’an Church, or Union Church, stands at the intersection of Yuanmingyuan Road and Suzhou Creek. The church, designed in the style of the English countryside, has a capacity of 500 people. It was very popular during the concession period but was converted into factory offices after 1949. The church we see today is a replica, the original burned down in 2007. There used to be an outdoor swimming pool, the first of its kind in Shanghai, beside the church but has been filled-in and is now a small garden. Bridge of romance There is perhaps no other place that’s more representative of Shanghai than this bridge, which appears in quite a lot of movies about the city. Dozens of couples visit every day to pose for their pre-wedding photos on the bridge where Suzhou Creek begins and interconnects with Huangpu River. This is Waibaidu Bridge, or the Garden Bridge. The soon-to-be-wed couples pose in splendid attire on the bridge, leaning against the railing or sitting on the wooden floor. Some even risk walking into the middle of the road to get the perfect shot.Colorful lights illuminate the bridge throughout the night, making it a picturesque place for pre-wedding portraits and lovers to meet. Constructed in 1873 and designed by a British company, the 106-meter-long bridge was the first-ever major bridge in Shanghai. In 1856, the first large wooden bridge, Wells Bridge, was built over Suzhou Creek but the bridge toll led to complaints from citizens. So 17 years later, another wooden bridge, which did not require tolls, was built. People called it Waibaidu, which means “going across for free”. The bridge was renovated as a steel truss structure in 1907. Because nearly 40 bridges have now been built over Suzhou Creek, the bridge is no longer a traffic artery but is more of an observation deck for tourists. It is a tradition in Shanghai for a grandmother to walk across a 20
广州大学松田学院2010届毕业论文
bridge with their grandchild when he or she reaches one month. This represents that the newborn has overcome all the twists and turns and its journey will be safe and smooth throughout his or her life. \option because it’s the icon of Shanghai. The picture of my daughter when she was a baby held by her grandmother was also taken here. It’s like a family tradition,\e who has a newborn grandson. Changning Riverside There is a 5-km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has become a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3-km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. \es a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle,\es nearby. The riverside used to be completely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. \memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didn’t know it was pollution. We thought it was a red waterfall,\ 57-year-old Shanghai resident. \incomes would live in that area,\er, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint John’s University, China’s first-ever modern institution of higher education established by missionaries from the United States in 1879. The buildings combine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is an artsy street that has become very popular among artists and fashionistas in recent years. Graffiti covers the walls on the winding street, where you can find a cluster of art galleries and creative industry offices. Sihang Warehouse Four banks jointly funded the construction of this warehouse, so it is named sihang, or four banks. The warehouse, built in 1931, was used for the storage of food, first-aid supplies and ammunition during the years of war. The building, which is also a masterpiece left by the Hungarian architect Laszlo Hudec in the 1930s, has been recently transformed into a center of creative industry workshops. Address: 1 Guangfu Road, Zhabei district
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