文档介绍：: .
置和股权转
让，改善了公司财务危机状况，使证券交易所撤销了对公司的退市风险警示。武汉凡谷
通过制定适合本公司的战略战术，采取合理的脱困路径来提高企业管理水平和公司财务
业绩，最终脱离了财务困境，并且盈利能力和发展能力得到明显提升，现金流量的稳定
性、安全性和非财务绩效也有所改善。
据此，为其他类似陷入财务困境的公司提供建议，企业应根据自身情况采取适当的
脱困路径，通过调整公司战略、加强内部管理等途径，实现企业稳定且较为长远的积极
效果；此外，通过采取资产处置等脱困路径可以为企业在短期内提供显著的积极效果。
关键词：武汉凡谷；财务困境；脱困路径
IAbstract
Listed companies, as one of the most comprehensive companies, play an irreplace
able role in stimulating China's national economy and creating employment opportuniti
es. However, external economic fluctuations, national policy and market changes, such
as supply and demand environment, and the cost of enterprise internal control, manage
ment level and innovation ability, sales channels all affects the development and survi
val of listed companies, from external threats and internal management defects lead to
some listed companies in financial distress. The capital market system is gradually i
mproving, China's increased supervision of the securities market has led to an increasi
ng number of enterprises in financial difficulties. According to the Database of Guotai
'an, 99 enterprises were delisted by the stock exchange in two years from 2018 to 2
019, and how to get rid of the financial crisis, Getting out of the financial dilemma h
as become a problem that can not be ignored by listed companies, and it is also a ke
y link to enhance the activity of the whole economic market.
Firstly, this paper discusses the concept of financial distress, causes of financial d
istress and financial distress warning, and studies the options for enterprises to get out
of financial distress. Secondly, the special treatment system of the stock exchange is
elaborated, and the case company is analyzed with free cash flow theory, industry life
cycle theory, corpor