企业财务预警系统研究

On Financial Early-warning System in Enterprises

在市场经济条件下,企业财务危机不断加剧,建立和健全财务预警系统成为必然。本文着重分析了企业财务危机的形成原因,即内部原因和外部原因两个方面,并根据财务危机的成因提出了单项财务指标预测模型和多项财务指标预测模型两种财务预警系统。

In market economy, enterprises are suffering from deteriorating financial crisis and therefore it is a must to establish and improve financial early-warning system. This article devotes its analysis to the external and internal reasons for the crisis. Then it puts forward two kinds of models for financial early-warning system： single financial index forecast model and multiple financial index forecast model.