企业财务危机预警指标体系的建立

Construction of the crisis Alarm Index System in Enterprise Financical

企业在任何时期都面临着来自内部与外部的风险 ,有些风险可以为企业带来高收益 ,也有些风险会使企业陷入危机境地。危机的发生 ,源自于某些导致危机的因素 ,企业若要避免危机发生 ,就必须进行事前预防 ,对危机因素进行监控 ,因此 ,建立企业危机预警系统极为必要。

Enterprises face up to risks from the interside and outside at anytime.Some risks may produce high revenues,but some may force an enterprise to fall into a crisis.To monitor dangerous factors from the beginning and finally avoid the crisis,the crisis alarm should be advocated in an enterprise.The performance of the crisis alarm depends on the alarm indexes,in which the financial index is the most important.The alarm indexes should be highly sensitive and foreseeable,and moreover close to factors leading to a crisis.According to the charactors of the alarm index,this thesis mainly discusses the indexes that could better monitor the dangerous factors in an enterprise.