目录摘要................................................................................................................................................2Abstract.............................................................................................................................................3第一章引言....................................................................................................................................4（一）研究背景.......................................................................................................................4（二）研究意义.......................................................................................................................4（三）研究内容.......................................................................................................................5（四）国内外研究现状...........................................................................................................51、在线教育相关研究.....................................................................................................52、财务绩效相关研究.....................................................................................................63、财务风险相关研究.....................................................................................................7（五）研究现状评述...............................................................................................................8第二章K12在线教育行业现状及发展趋势.................................................................................8（一）我国K12在线教育行业发展现状..............................................................................8（二）我国K12在线教育行业发展特征..............................................................................9（三）我国K12在线教育行业现存问题............................................................................10第三章K12在线教育行业财务指标分析...................................................................................11（一）偿债能力分析.............................................................................................................111、短期偿债能力...........................................................................................................112、长期偿债能力...........................................................................................................13（二）营运能力分析.............................................................................................................15（三）盈利能力分析.............................................................................................................17（四）发展能力分析.............................................................................................................19（五）小结.............................................................................................................................21第四章K12在线教育行业财务风险成因分析...........................................................................22（一）财务风险的含义.........................................................................................................22（二）我国在线教育行业财务风险成因分析.....................................................................221、宏观原因................................
