財務困境企業之危機管理與變革再生 以P公司為例

Abstract

財務困境公司轉危為安並不簡單也很艱辛，即使能夠轉危，也不表示能夠為安。追本溯源從源頭反省深思，讓企業明瞭發生財務危機陷入困境的原因究竟為何，企業經營者如何從理念、策略、公司治理的推動、企業內部制度等重塑與建立，有效地執行再生計畫，使營運和獲利上軌道，讓企業價值得以重現，提高企業再生重建成功之可能。 本研究從實際參與P公司財務危機處理過程的經驗，探討危機企業如何渡過財務困境，重新發展。以實際企業個案危機處理因應過程及驗證，探究公司身陷於財務危機的泥沼時，脫離困境的要素何在？危機處理因應的方案與策略，以及企業面臨存亡關鍵時變革再生與重建價值的機制與模式；同時也希望本文所做個案的分析及相關結果，能給予企業管理者從中得知財務危機的解決方案，且對能危機產生因素追本溯源防微杜漸，鑑往知來加以省思注意。

Financial distress the company is also very difficult to pull through is not easy, even if they can turn the crisis, does not mean that can be secured. Trace the origin of food for thought from the source introspection, let troubled enterprise financial crisis occurred understand exactly the reason why, from business owners how to build remodeling ideas, strategies, corporate governance, driven by corporate and other internal systems and effective implementation of the regeneration plan make operational and on track to profit, so the enterprise value to reproduce, improve regeneration reconstruction success possible. This study actually involved in the financial crisis experienced P process, discusses how companies tide over the crisis in financial distress. In real business case crisis response and verification process, to explore the financial crisis, the bail out of the elements that? Changes in reproduction crisis response programs and policies, as well as enterprises are facing critical survival and reconstruction mechanisms and modes value; but also we want to analyze the case and related to this article results that can give business managers from the financial crisis solution and the factors to be able to trace the origin of the crisis as a preventive measure, to be known warning to reflect on attention.