我国旅游上市公司财务预警研究——基于旅游危机管理的视角

Research on the Financial Warning of our Tourism Listed Company based on the Tourism Crisis Management Perspective

财务预警是企业在经营管理活动中发现潜在的经营风险与财务风险的有效途径。进行财务预警分析,是现代企业财务管理的重要内容之一。当前,众多危机事件已严重影响我国旅游业的稳定发展,也给旅游企业的经营造成巨大冲击。旅游上市公司只有找到精确合适的财务预警指标才能迅速捕捉因各类危机引发的财务风险,有效规避企业财务危机。

Financial warning is an effective way for the enterprise to find the potential management and financial risks.Financial warning analysis is one of the important contents of financial management in modern enterprise.At present,many crisis imperil the steady development of China？？s tourism industry,also impact tourism enterprise.Listed tourism companies have to find the accurate financial warning index to quickly capture the financial risk to avoid enterprise financial crisis effectively.