如何建立善企业的财务预警系统.doc

辽宁科技大学毕业设计(论文) 第I页如何建立完善企业的财务预警系统摘要随着中国加入 WTO , 中国企业将面临着更大的机遇与挑战。传统财务理论持续经营假设逐渐松动,企业面临的不确定性日益增大。企业因财务危机导致经营陷入困境,甚至宣告破产的例子屡见不鲜。事实上,企业陷入困境是一个逐步恶化的过程, 这通常从财务上可以看出来。适时、准确的对企业财务进行预警分析是市场竞争体制的客观要求,也是企业生存发展的必要保障。财务预警系统可以为企业胜利到达彼岸起到保驾护航的作用。属于微观经济预警的财务预警系统,无论在国内还是国际上, 都处于一种前沿性和探索性的研究阶段。企业财务预警作为经济运行的晴雨表和企业经营的指示灯,对其进行研究不仅具有较高的学术价值,而且有着巨大的应用价值。关键词财务预警;财务预警系统;财务预警分析辽宁科技大学毕业设计(论文) 第 II页 Abstrac t As China joins WTO, Chinese enterprises will face greater opportunity and challenge. Manage and suppose continuously in the traditional financial theory that es flexible gradually. The Uncertainty that enterprises face increases day by day. Enterprises result in managing and getting into a difficult position because of the financial crisis, even the example of declaring bankruptcy mon occurrence. In fact, it is arouses worsened progressively that enterprises get into a difficult position, this usually could been found out from the financial affairs. In right time, accurate carrying on early-warning analysis to enterprise ’s financial affairs is the objective requirement for the petition system, it is the essential guarantee of enterprise ’s survival and development ,too. Financial early warning system can reach the other shore to play a role in escorting for enterprise ’s victory. Financial early-warning system belong to micro economy early-warning. No matter at home or in the world, ata kind of front and exploratory research stage. Enterprise ’s financial early-warning, as the barometer of economical operation and indicator lamp which enterprises managed. Carrying on research to itnot only has higher academic values, but also there is enormous using value. Key W ord sF inancial Early - Warning ;The system of Financial Early - Warning ; The research of Financial Early - Warning 辽宁科技大学毕业设计(论文) 第 III页目录摘要........................................................................................................................................ I Abstract ........................................