摘要:我國的制造業以東莞地區為例，在經歷次貸危機后，不少企業都出現了經營危機。2007年美國爆發的次貸危機波及全球，引發一系列不良反應，受其連累歐洲很多國家也出現了債務危機。東莞的制造業多數是依靠外國訂單加工后獲取利潤，在這樣的經濟情況下，東莞制造業企業訂單大幅減少，利潤自然也大大減少了。我國的經濟環境也不樂觀，企業融資難度加大，企業的稅負、生產原材料成本、勞動力成本等成本費用也不斷增加，可獲得利潤空間不斷縮小。由此可見，企業利潤減少，費用增加，其可用于自身經營運作的資金越來越少，資金鏈也非常緊張，如果企業的資金鏈其中一環出現問題，后果非常嚴重，直接威脅到企業的生產發展。

　　　本文章首先闡述了資金鏈的概念和作用，然后通過對東莞制造企業資金鏈安全狀況及企業資金鏈斷裂現象和成因進行全面分析，提出相關理論及提出了企業提高財務風險管理水平、加強現金流量監管，建立財務預警系統、引入EVA財務管理模式、政企溝通機制企業合作機制建立和提高企業創新力度加快轉型升級這五點對策，藉此促進企業提高資金鏈安全的管理水平，使我國制造業企業能在當前經濟環境下能更好地發展。

關鍵詞：資金鏈；東莞制造業；后金融危機

Abstract:The manufacturing industry of our country taking the Dongguan area as an example, in experience after the subprime crisis, many enterprises have appeared in crisis management.In 2007 the United States subprime crisis spread to the world, triggering a series of adverse reactions, by its implication of many European countries also appeared a debt crisis.The manufacturing industry of Dongguan are mostly rely on foreign orders processing gain profit, in this economic situation, Dongguan manufacturing enterprises in order to substantially reduce, profit is greatly reduced.The economic environment of our country is not optimistic, the tax burden on enterprises, production of raw material cost, labor cost and other cost also increases ceaselessly, can gain profit space narrows ceaselessly.Therefore, company profit decreases, increasing costs, which can be used for the operation of capital is less and less, capital chain is very intense, if the enterprise funds chain in which a loop problems, the consequences are very serious, a direct threat to the production of the enterprise development.   This article first elaborated the capital chain concept and function, and then through the Dongguan manufacturing enterprise funds chain security situation and enterprise funds chain fault phenomenon and reason on the basis of comprehensive analysis, put forward relevant theories and put forward an enterprise to improve financial risk management level, strengthening cash flow regulation, build financial early warning system, the introduction of EVA financial management mode of communication mechanism, politics look forward to the cooperation mechanism to establish and improve the enterprise innovation to speed up transformation and upgrading the five countermeasures, so as to promote enterprises to improve the capital chain safety management level, make our country manufacturing industry enterprises in the current economic environment can develop better.

Keywords:  capital chain ；DongGuang's Manufacture ；Post- financial crisis