机械制造业上市企业亏损的内因浅析摘要机械制造业上市亏损公司的亏损原因有很多，但更多的是由于内部经营问题所引起的。笔者根据相关指标比较稳定的3家赢利公司和9家亏损企业的相关资料，从资本结构、运营资金、企业投资和成本费用四个方面入手，分析了该行业亏损公司存在的问题和内部原因，并提出了相应的治理对策。希望在亏损公司的自救过程中起到借鉴的作用。关键字：机械制造业；亏损上市公司；内因；对策ABSTRACTTherearemanyreasonsforlosslistedcompanyinmachinerymanufacturingindustry.Internalproblemisthemainreason.Basedontherelevantinformationofthreeprofitablecompanieswhichhavesteadierrelevantinformationandninedeficitcompanies,theauthoranalysistheexistingproblemoflosslistedcompanies,andinternalfactorschosenfromthecapitalstructure,workingcapital,investmentandcostandexpenses,andfatherlyputforwardtocountermeasures.Itcontributestoenterprise’self-helpbehavior.Keywords:machinerymanufacturingindustry,losslistedcompany,internalfactors,countermeasures目录引言..............................................................................................................11亏损企业的基本情况及存在的问题.......................................................11.1企业资本结构方面存在问题...........................................................................................11.2企业流动资金方面存在问题........................................................................................21.2.1在货币资金上存在的问题.....................................................................................21.2.2在存货上存在的问题.............................................................................................21.2.3在应收账款上存在的问题.....................................................................................31.3企业投资方面存在问题................................................................................................41.3.1在固定资产上存在的问题.....................................................................................41.3.2在长期投资上存在的问题.....................................................................................41.4企业成本费用方面存在的问题....................................................................................41.4.1在产品成本方面存在的问题.................................................................................41.4.2在期间费用方面存在的问题.................................................................................52企业亏损的内部原因分析......................................................................52.1从企业资本结构方面来分析........................................................................................52.2从流动资金的管理方面来分析....................................................................................62.3从投资的管理方面来分析............................................................................................72.4从成本费用的角度进行分析........................................................................................83企业治理亏损的对策研究......................................................................83.1优化资本结构，降低筹资成本....................................................................................83.2增强流动资金的管理意识，完善资金管理机制........................................................93.3降低投资风险，提高投资准确性..........................................
