摘要
本文介绍了财务预警系统的含义,国内外研究现状和形成方式,阐述了财务预警系统的六大功能,结合我国企业的实际情况,提出了财务危机的两种征兆,给出了财务预警常用的几种定性分析方法,并最后指出:财务预警系统在我国企业的建立尚属探索阶级,但随着财务预警系统理论研究和实践的不断深入,必将推动企业理财和管理的科学化进程,从而增强中国企业参与竞争应对挑战的能力。
The sigifieance of financial preuenting system. Forming method, and research situation in my eountny and abroad were introduced. Six functions about it were elaborated. Two kinds of signs were put forward about financial crisis combining to actual situation of our enterprise, and several method of quanlitative analysis were given. This paper pointed out at last : The building of financial preventing system in our country is at the seeking stage at present, but the theory research and practice are carrying out continually and deeply. It is certain to push forward the scientific progress of money, s management and administration and strength the capicity of anticipating ampetition and dealing woth challenge.
出处
《山西财政税务专科学校学报》
2008年第6期43-46,共4页
Journal of Shanxi Finance & Taxation College
关键词
财务危机
财务预警系统
financial crisis
the building of financial preventing system