论企业财务预警机制的建立

On the Establishment of Enterprise Financial Early Warning Mechanism

在日益激烈的市场竞争年代,企业如果没有建立可靠的风险预警机制,往往会陷入困境甚至破产的境地。在理论上来说,不同的企业情况各不相同,也不存在一种固定或统一的预警机制,但各企业基本的经营和财务控制指标都是相似的,这些指标反映的信息内容也相似,于是这些财务指标就可以成为企业财务危机预警机制的监控指标,在特定的财务预警模型下发挥相应的作用。

In the era of increasingly fierce market competition,enterprises without the risk of a reliable early warning system often go to be in trouble or even bankrupt.In theory,different companies have different situations,and there is not a fixed or unified early warning mechanism.But the company’s operating and financial control of the basic indicators and the information reflected by the indicators are similar.Therefore,these financial indicators could be the mechanism of enterprise financial crisis monitoring indicators,and play corresponding role in particular financial early warning model.