对建立中小企业财务管理预警体系的探讨

Shallow Exploration of Small and Medium-sized Enterprises Financial Manageme Warning System

当前我国中小企业在激烈的市场竞争中面临着巨大的财务失败压力,财务失败的威胁制约着企业的正常经营与发展,情况严重时将导致企业失败。正确认识中小企业财务失败及其形成原因,从国内外企业发展历史来看,企业危机往往首先是从财务管理环节爆发,因此建立和完善企业财务预警体系,对企业的生存和发展具有重要的意义。本文在分析中小企业财务失败的成因的基础上探讨建立财务预警系统的必要性,并着重阐述了财务预警系统的功能和基本结构,并指出了如何建立财务预警系统。

small and medium-sized enterprises in the fierce competition in the market is facing a huge financial failure pressure,financial failure threat restricts the normal operation and development of enterprises,and in severe cases will lead to business failure.Correct understanding of small and medium-sized enterprises financial failure and the reasons from the domestic and foreign enterprises,the development history,the enterprise crisis often first from financial management,therefore link to establish and perfect the financial affairs warning system,to the survival and development of enterprise has the vital significance.Based on the analysis of the causes of small and medium-sized enterprises financial failure on the basis of the financial affairs warning system were discussed,and emphatically expounds the necessity of the financial affairs warning system function and basic structure,and points out how to establish the financial affairs warning system.