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企业财务风险管理和内部控制是企业管理中的核心问题。企业财务危机是财务风险由“量变”到“质变”的结果,因此,探讨建立企业财务危机预警体系十分必要。
Enterprise financial risk management and internal control are the core issues in business management. Corporate financial crisis is the result of financial risk from “quantitative change” to “qualitative change”. Therefore, it is necessary to explore the establishment of early warning system of corporate financial crisis.