财务预警系统在财管理中应用评价.docVIP

财务预警系统在财务管理中应用评价 摘要 随着中国加入WTO,面对经济全球化浪潮的冲击，面对入世后大举抢滩中国市场的跨国公司的挑战，面对知识经济时代口益加剧的市场竞争压力，我国企业所面临的各种风险在不断的加剧。为了在激烈的竞争中立于不败之地，使企业健康有序的发展，防范财务风险成为当务之急，建立一套有效的财务风险预警系统势在必行。 对财务风险预警系统的研究有重要的经济价值，但目前还处在一种前沿性和创新性的研究阶段。本文旨在以各种与财务预警相关的理论为基础，探讨财务风险预警系统的建立与运行，并对财务风险预警的分析方法进行了综合分析与评价，通过对多种财务风险预警模型的比较分析，选择适合我国企业的预警模型，并将预测性较好的模型应用于实际。目的是使财务风险预警模型在我国企业得到广泛的发展与应用。 关键词 财务风险预警；预警模型；预警方法；预警机制 Abstract With Chinas accession to the WTO, facing the impact of economic globalization tide, facing WTO in Chinese market of multinational companies, subordinate to the era of knowledge economy, facing the challenge of the market competition intensified ether mouth pressure, our country enterprise faces all sorts of risks in continue to grow. In the fierce competition, the healthy and orderly development of enterprise, preventing financial risks urgent, establishing an effective financial risk pre-warning system imperative. For financial risk pre-warning system research has important economic value, but also is a kind of advanced and innovative research stage. This paper, taking various financial pre-warning related with the theoretical basis, financial risk pre-warning system establishment and operation, and to advance warning of financial risk analysis method, through the comprehensive analysis and evaluation of various financial risk pre-warning model of comparative analysis of Chinese enterprises, choose suitable warning model, and predictive good model applied in practice. The purpose is to make financial risk pre-warning model in our country enterprise widely development and application. Keywords Financial risk early-warning;Early-warning model; Early-warning method;Early-warning mechanism 目录 摘要 I Abstract II 第1章 绪论 1 1.1财务预警的背景及目的 1 1.2国内外研究现状和研究成果 1 1.2.1国外研究现状 1 1.2.2国内研究现状 3 第2章 财务风险预警系统构建的相关理论 4 2.1财务风险及预警理论概述 4 2.1.1财务风险的概念 4 2.1.2财务风险的成因 5 2.1.3财务风险和财务预警的关系 6 2.2财务风险预警系统构建的理论依据 8 2.2.1现代财务理论 8 2.2.2系统信息理论 10 2.2.3基于内部控制的财务预警系统 11 第3章 企业财务风险预警方法的综合分析与评价 13 3.1财务风险预警分析方法的类型