《企业经营财务危机预警及预警研究》.docVIP

企业经营财务危机预警及预警研究 摘 要 财务危机预警系统作为经济运行的晴雨表和企业经营状况的指示灯，不仅具有较高的学术价值，而且有着巨大的应用价值。成熟的研究成果，对于我国加入WTO面临世界竞争考验的企业来讲，意义显得尤为重大。它可以使公司决策者提前采取适当的措施纠正、阻止企 ... p摘nbsp;nbsp;nbsp; 要br / 财务危机预警系统作为经济运行的晴雨表和企业经营状况的指示灯，不仅具有较高的学术价值，而且有着巨大的应用价值。成熟的研究成果，对于我国加入WTO面临世界竞争考验的企业来讲，意义显得尤为重大。它可以使公司决策者提前采取适当的措施纠正、阻止企业财务状况的进一步恶化，避免进入破产清算或被收购兼并的境地。随着经济理论的发展和学术研究方法的改进，企业财务危机预警这一研究不断深化，而实务界的强烈需求更推动了学术界的研究进程。然而在我国，财务预警研究才刚刚起步，无论研究方法、研究成果、br / 研究氛围都与国外存在着一定差距。正因为如此，本文才深入研究预警机理、预警方法、预警模型、预警系统的建立等众多问题，旨在寻找实用的、符合中国国情的财务预警模型并在此基础上构建以财务预警模型为核心的企业财务危机预警系统，从而为公司管理层提供决策依据和参考意见。br / 本文对于财务预警机制的研究视角是站在企业内部信息使用者的立场上，着重分析企业内部利益相关者如何依据财务预警模型构建企业财务预警系统，从而帮助企业管理层及时、有效地防范和化解财务危机。br / br / 关键词：财务危机,财务预警，预警模型，预警系统nbsp; span class=Iov478/span br / br / ABSTRACTbr / Acting as a running condition barometer in enterprises, Financial Distress Early-warning System has not only huge academic value, but also great economic value, it is meaningful for Chinese companies especially after China has entered WTO, for it could prevent companies from bankrupt by precaution decision-makers take proper measures before crisis happening. With the development of researching method, the theories of the Financial Distress Early-warning System has been much more deepened, but it is still a new and imperfect subject in China. In this article, the author tries to build up a sound Financial Distress Early-warning System for Chinese entrepreneurs who want to keep succeeding in the international competition in the future.br / nbsp;nbsp;nbsp; The dissertation is based on the companys internal information users standing point to analysis how to set up and apply a effective Financial Distress Early-warning System.br / br / Key words：financial crisis，financial forecasting，warning model，warning system br / br / 目nbsp;nbsp; 录nbsp; 字br / 中文摘要nbsp;nbsp;nbsp; Ⅰbr / ABSTRACTnbsp;nbsp;nbsp; Ⅱbr / 1 绪论nbsp;nbsp;nbsp; 1br / 1.1 研究的背景nbsp;nbsp;nbsp; 1br / 1.2研究意义nbsp;nbsp;nbsp; 1br / 1.3 本文的研究思路nbsp;nbsp;nbsp; 2br / 2 财务危机预警及预警系统相关理论的概述nbsp;nbsp;nbsp; 3br / 2.