建立一套切实有效的财务预警系统,为企业在瞬息万变的市场风险面前树立一道防火墙,具有十分重要的现实意义。本文试从建立企业财务预警模型的四个步骤:样本设计、预测变量的选取、模型的构建、对模型的检验等方面分别对建模方法作了详细介绍,并提出了存在的问题。 Establishing a set of effective financial early-warning system has great practical significance for enterprises to set up a firewall in the face of rapidly changing market risk. This article attempts to establish a model of financial early-warning of enterprises in four steps: sample design, the selection of forecasting variables, the construction of the model and the verification of the model, and then introduces the modeling methods in detail and puts forward the existing problems.