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摘要

本文探讨了企业在财务困境下所采取的会计应对策略，以中国移动通信为例。

通过定义和说明财务困境的特征，深入研究了财务困境对企业在经济、市场和经

营方面的影响。在分析中国移动通信面临的财务困境案例时，着重探讨了市场竞

争压力、4G 网络建设投资、现金流压力和价格战对盈利能力的影响，以及电信

行业监管限制等问题。通过综合案例分析，得出以下结论：企业在财务困境中应

采取适当的会计应对策略，并结合战略调整和风险管理等措施，以确保企业的可

持续发展和增强竞争力。这对企业实践和理论研究具有重要的启示作用，需要进

一步深入探索财务困境对企业的影响机制，并加强对财务指标、市场因素和经营

决策等方面的研究。政府和监管机构应加强监管力度，完善相关法规和规范，提

高市场的透明度和健康发展水平。企业应建立健全的风险管理体系，加强内部控

制，提高企业应对风险的能力。本研究深入探讨了企业在财务困境下的会计应对

策略，为企业管理者、研究者和监管机构提供了重要的参考价值。同时，对其他

行业和国家的企业也具有一定的借鉴意义。

关键词：企业财务困境；会计应对策略；市场竞争压力；企业持续发展

Abstract

This paper examines the accounting strategies employed by companies in

financial distress, using China Mobile Communications as a case study. By defining

and exploring the characteristics of financial distress, the study investigates its

economic, market, and operational impacts on businesses. Through a detailed analysis

of China Mobile Communications' financial distress case, the study delves into the

challenges faced by the company, including market competition pressure, investments

in 4G network construction, cash flow constraints, and the impact of price wars on

profitability, as well as regulatory limitations in the telecommunications industry.

Through a comprehensive analysis of the case, the paper concludes that companies in

financial distress need to develop suitable accounting strategies that integrate strategic

adjustments and risk management measures to ensure sustained development and

enhance competitiveness. The findings offer insights for both practical application

and theoretical research, emphasizing the need to explore the mechanisms through

which financial distress affects companies, and enhancing research on financial

indicators, market factors, and operational decision-making. Government and

regulatory bodies are encouraged to strengthen oversight and improve relevant

regulations and standards, enhancing market transparency and promoting healthy

market development. Companies are advised to establish robust risk management

systems, strengthen internal controls, and enhance their resilience to risks. This study

provides in-depth theoretical and practical discussions on accounting strategies for

companies in financial distress, offering valuable insights for managers, researchers,

and regulatory agencies. It also offers lessons for companies in other industries and

countries.

Keywords: financial distress, accounting strategies, market competition pressure,

sustained development.

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