汇源果汁负债管理失败分析

Analysis on the failure of debt Management of Huiyuan JuiceAbstractBeijing Huiyuan Juice Co.,Ltd.is an excellent national enterprise in China,which has been providing consumers with high-quality products since its inception.Ithas effectively promoted the development of China's beverage industry,fruit industryand agriculture.However,in recent years,Huiyuan Juice is facing serious debt,whichwill not only affect the normal operation of the enterprise,but also need to face therisk of delisting.According to the announcement issued by Huiyuan Juice on February14,2020,the listing Committee has made the decision to cancel its listing status.Theauthor believes that the failure of debt management is an important reason for thisresult.This paper analyzes the failure of debt management of Huiyuan Juice,which isdivided into five parts.The first part is the introduction,including the background,significance,purpose and methods of this study,as well as the current situation ofresearch at home and abroad.The second part is an overview of debt management andfinancial control.The third part analyzes the reasons for the failure of BeijingHuiyuan Juice Co.,Ltd.The fourth part puts forward the concrete implementationplan for the reason of the failure of enterprise debt management for "Huiyuan Juice".The last part is the conclusion of this research.Combined with the debt statement ofHuiyuan Juice and related literature,this study collates and analyzes the reasons forthe failure of enterprise debt management,and puts forward some suggestions forenterprises to optimize debt management in order to promote the sustainabledevelopment of enterprises.Key words:"Huiyuan Juice";debt management;financial management