企业建立财务预警机制的研究

On Establishing a Financial Early-warning Mechanism in Enterprises

财务预警机制是企业选择重点检测财务指标,确定财务危机警戒标准,监测和发现财务危机,及时警示有关负责人员,并分析企业发生财务危机的原因、企业财务运行潜在的问题,提出防范措施的一种制度安排。企业应当建立财务预警机制,确定财务危机警戒标准,重点检测经营性净现金流量与到期债务、企业资产与债务的适配性,及时沟通企业有关财务危机预警的信息,提出解决财务危机的措施和方案。

Financial early-warning mechanism is an institutional arrangement, presenting preventive measures after an enterprise choosing key financial indicators for testing, fixing standards of financial crisis alarm, monitoring and finding financial crisis, warning relevant persons in time, and analyzing the reasons for the financial crisis and the potential problems in financial operation. An enterprise should establish financial early-warning mechanism, fix standards of financial crisis alarm, focus on checking the suitability between net operatory cash flow and due debt, enterprise assets and debt, communicate information concerning the early warning of financial crisis promptly and put forward measures for solving financial crisis.