小企业财务风险预警模型的构建

On Construction of Financial Risk Warning Model for Small Businesses

小企业会计准则的实施增强了小企业财务报告的可比性,有助于建立有效的财务风险预警系统来预测、控制和化解小企业的财务风险。依据小企业会计准则和财务风险的相关理论,探讨了小企业财务风险预警系统模型的构建。

The implementation of small busin ess accounting standards enhances the comparability of small business financial reports,and makes possible to construct an effective financial risk warning system to forecast,control and resolve the financial risks of small business. According to relevant theories of small business accounting standards and financial risks,this paper preliminarily discusses the construction of financial risk warning model for small businesses.