摘要
《企业内部控制基本规范》第三十七规定，企业应当建立重大风险预警机制和突发事件应急处理机制。这是企业预知风险、避免损失、实现发展战略目标的重要举措。为配合《企业内部控制基本规范》及其配套指引的有效实施，借鉴传统的财务危机预警的理论与方法，深入探究财务杠杆更广泛的作用，提出了财务杠杆财务预警的理念和模式。为企业举债经营状况下，有效利用财务杠杆，防范和预警财务风险，进而为建立健全重大风险预警机制和突发事件应急处理机制，提出有价值的参考。
Enterprises should establish a pre-waming mechanism to reduce loss in emergency. In order to implement the rules and measures effectively, the paper explores the far-reaching influence of financial leverage with the reference of traditional financial ideas. It will provide a valuable reference for the purpose.
关键词
财务杠杆
风险预警
应急处理机制
financial leverage
risk pre-waming
contingency reswponse mechanism
