企业财务预警体系研究.docVIP

财务预警体系研究 摘 要 在目前我国市场经济条件下，企业竞争愈演愈烈，企业经营面临着巨大的风险与不确定性，经常有企业发生财务危机甚至破产促使经营者及时采取有效对策改善管理，防止企业陷入破产的境地，以保护各相关主体的利益Research on financial early-warning system ABSTRACT At present our country under the condition of market economy, enterprise competition, enterprise management is facing the huge risk and uncertainty, often have the enterprise produces financial crisis or even bankruptcy. But because of financial crisis is not in a very short period of time is formed, a period of latency. Therefore the establishment of enterprises financial crisis early warning system, early diagnosis and prompt the operator to crisis signal, to take timely and effective measures to improve the management of enterprises, to prevent financial crisis or even bankruptcy, in order to ensure the healthy and rapid development of enterprises, the protection of the interest of relevant main body, effectively prevent and dissolve the crisis to the enterprise development is of great significance. This article is from the changing economic environment, combining his practice of various problems encountered in the process, through the reference literature, discuss our countrys enterprise financial early warning system of the present situation and problems, and put forward the views and suggestions, is designed for managers to provide accurate and effective method to forecast the crisis,enterpises the healthy and stable development. KEY WORDS: Financial crisis, financial indicators, financial early warning, early warning system 目录 前　言 2 第1章 财务预警机制的概述 4 1.1 财务预警机制的含义 4 1.2 财务预警机系的特征 4 1.3 财务预警机系的构成 5 第2章 企业建立财务预警机制的必要性 7 2.1 构建财务预警体系的意义 7 2.2 传统的企业财务预警体系存在严重的问题 8 第3章 企业财务预警体系的构建 9 3.1 企业财务预警体系构建应当遵循的原则 9 3.2 关于财务预警体系构建的探讨 10 第4章 对于健全财务预警体系的几点建议 14 4.1 建立财务预警系统时应该注意的问题 14 结　论 15 谢 辞 16 参考文献 17 前　言 随着我国加入WTO，我国的市场经济已经步入经济全球化的时代。市场经济的飞速发展一方面促使企业全面走向市场，为企业发展提供了广大的资金和产品销售市场，另一方面市场中的企业，时刻面临着各种风险，每种风险都有可能导致企业走向灭亡。如果企业不能卓有成效的规避与防范各种风险因素的话，势必使企业的未来发展陷入严重的危机境地。因此建立一套安全有效的财务预警机制，对于企业的发展起着至关重要的作用。本文从财务角度对企业进行预警，它是架构在