破产是企业经营的一种结果，达到这一结果的过程是一系列可识别的环节：稳健经营──不稳健经营──财务困境──破产。财务困境又称财务危机(Financial crisis)：指现金流量不足以补偿现有债务。
财务困境（Financial distress）指由于企业的资产变现能力出现了问题，除非对企业进行重组或者股权调整，否则不能解决企业的支付问题。
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...见分歧；财务困境 [gap=1400]Key Words:Auditor change；Listed company；Difference of opinion；Financial difficult position ...
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财务困境成本 financial distress cost ; Costs of Financial Distress
财务困境预测 Forecast of Financial Distress ; Financial Distress Prediction
财务困境预警 Financial Distress Diagnosis
财务困境与稳健经营 Enterprise Management
公司对冲与财务困境 Contemporary Finance & Economics
财务困境间接成本 financial distress indirect cost
也称为财务困境成本 distress cost
Financial distress is a cosmopolitan issue.
财务困境是一个世界性的问题。
参考来源 - 我国上市公司财务困境预警的实证研究At present, the theorists are concentrating on the reasons and pre-warning of financial predicament mainly.
目前，理论界对财务困境问题的研究主要集中在财务困境形成原因、财务困境预警面。
参考来源 - 现代企业财务困境预警及防范实证研究Listed company’s financial trouble forecast is a key concern to the investors ,managers and supervision institutions.
预测上市公司的财务困境己经成为投资者、管理者及证券监管机构所关注的课题。
参考来源 - 基于财务与非财务指标的财务困境预警模型研究（研究生论文）As the result, the proposed GA-SVM hybrid model has reliable financial distress prediction ability, and it has a good application prospect in this area.
实证结果表明，GA-SVM联合预测模型具有可靠的预测财务困境能力，有着良好的应用前景。
参考来源 - 基于GA·2,447,543篇论文数据，部分数据来源于NoteExpress
她陷入了财务困境。
他们等待着迪林的建议，希望不会太迟——据报道，有些公司已经陷入财务困境。
They await Dearing's advice, hoping it will not be too late—some are already reported to be in financial difficulty.
她没有稳定的收入，身负1.2万美元的信用卡债务，也毫无计划，但令她惊讶的是，她的会计师父亲告诉她，她的财务困境并没有她想的那么糟糕。
She had no stable income, $12,000 in credit-card debt and no plan, but to her astonishment, her father, an accountant, told her that her financial plight wasn't as bad as she thought.
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