上市公司财务困境相关研究在我国目前尚处在初期阶段,与国外相比国内的研究无论是深度还是广度上都显得不足。通过对近年来国内外专家学者取得的学术成就进行评述,从而为我国上市公司财务困境研究提供方向。 The research on the financial distress of listed companies is still in its infancy in our country. Compared with foreign countries, the research on domestic financial distress seems inadequate either in depth or in breadth. Through reviewing the academic achievements made by experts and scholars both at home and abroad in recent years, this study provides a direction for the study of financial distress of listed companies in our country.