企业财务预警分析方法和模型综述

Enterprise Financial early warning analysis methods and Models

财务危机是指一个企业无力偿还到期债务的困难和危机。即为企业宣告破产的状态，其根本特征是无力偿付到期债务。财务预警是以公司的财务报表、经营计划及其他相关会计资料为依据．利用财会、统计、金融、公司管理、市场营销理论，采用比率分析、比较分析、因素分析及多种统计方法，对公司的经营活动、财务活动等进行分析预测．以发现公司在经营管理活动中潜在的经营风险和财务风险，并在危机发生之前向公司经营者发出警告，敦促公司管理当局及时发现问题，找出根源，采取有效措施避免风险演变为损失。

The financial crisis is a business unable to pay debts due the difficulties and crises. Shall be declared bankrupt state enterprises, the basic feature is unable to pay its debt obligations. Financial early-warning based on the company＇s financial statements, business plans and other relevant accounting data as the basis. The use of accounting, statistics, fnance, corporate governance, marketing theory, using ratio analysis, comparative analysis, and before the crisis to the company a warning was issued, urging the company management to detect problems, identify root causes and take effective measures to avoid the risks of a loss.