我国企业在构建和使用财务预警模型中存在的问题及建议

Problems and Countermeasure Advice in Building and Using Forecasting Model for Financial Distress of Chinese Companies

随着经济改革的不断深入和加入WTO后国际竞争的不断加剧,我国企业在经营发展过程中所面临的环境的多变性和不确定性日趋增加,企业随时面临财务危机的威胁。面对严酷的现实,我国企业已经逐步认识到构建和使用财务预警模型的重要性和紧迫性,但在现实中该项工作的开展尚不尽人意。本文将对我国企业运用财务预警模型的现状进行分析,指出在构建和使用财务预警模型中存在的一些问题,并提出相应的解决建议。

With the development of economic reform and continual aggravation in international competition after entering into WTO, Chinese companies have to be faced with accession of variety and uncertainty environment, and threaten of financial failure at any moment. Though our companies have stepwise convinced of the importance and urgency, there still have many problems in building and using forecasting model for financial distress actually. In this paper, we will discuss the current situation in application of financial crisis precaution model, indicate the existent problems and offer some countermeasure advice.