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企业财务危机预警,是从财务角度对企业进行预警,它是以企业的财务报表、经营计划及其他相关财会资料为依据,利用财会、金融、企业管理、市场营销理论,采用比率分析、比较分析、因素分析等方法,及时捕捉企业经营活动和财务活动过程中的堵塞、浪费、过度滞留等影响财务收益的管理失误和管理波动信号,并在危机发生之前向企业经营者发出警报,督促其采取有效措施,避免潜在的危机演变成真实损失,起到未雨绸缪、防患于未然的作用,并使企业的财务管理活动始终处于安全、可靠的运行状态。
Early warning of corporate financial crisis is a warning to the enterprise from a financial point of view. It is based on the enterprise’s financial statements, business plans and other relevant accounting information. It uses the accounting, finance, business management and marketing theories, adopts the ratio analysis and comparative analysis , Factor analysis and other methods to timely capture business management and financial activities in the process of congestion, waste, over-retention and other financial errors affect the management of errors and management of the fluctuation signal, and before the crisis alarm to the business operators to urge them to take Effective measures to prevent the potential crisis evolved into a real loss, play a precautionary and preventive measures, and make the financial management activities of enterprises has always been safe and reliable operation.