企业集团财务风险预警方法的构建研究

Method Research on the Financial Risk Pre-warning of Enterprise Group

财务风险预警是企业集团加强财务管理的重要内容之一。本文在结合企业集团管理实践的基础上 ,理性遴选具有较高显著性水平的财务风险预警指标 ,运用层次分析法确定各指标的权重 ,在科学合理制定各预警指标评价标准的基础上 ,采用通行的指标评分法对集团企业的财务风险进行综合评估 ,确定企业所处的财务风险级次 ,从而实现对企业集团财务风险的有效监管和控制。

Financial risk pre-warning is one of the important contents that an enterprise group strengthens the financial administrations. This paper will select the financial pre-warning index with higher significance level on the basis of combining management practice of enterprise group, and use AHP method to confirm the weight of every index. This paper will adopt the current index point system to carry on comprehensive assessment to the financial risk of the enterprise group on the basis of making each pre-warning index evaluation criterion rationally, and confirm financial risk level that enterprises are in. Thus it will realize the effective supervision and control of the financial risk of enterprise group.