摘要
企业财务预警系统是指以企业财务信息化为基础,对企业经营管理活动中的潜在风险进行实时监控的机制。建立功能健全的财务预警系统可以及时发现企业财务管理中存在的问题并预先向经营管理者发出警告,有效预防和化解可能出现的财务危机,保障企业经营活动健康发展。
The warning system of enterprise financial affairs means the mechanism of real-time supervisory control over the potential risks in the enterprise operation and management on the basis of enterprise financial information. Establishment of a sound financial warning system can help to find in time the existent problems in the financial management of the enterprise and issue warning in advance to the administers and management workers so as to effectively prevent and solve possible financial crises and thereupon, to safeguard the healthy development of the business activities of the enterprise.
出处
《深圳大学学报(人文社会科学版)》
CSSCI
北大核心
2004年第4期81-83,共3页
Journal of Shenzhen University:Humanities & Social Sciences
基金
深圳大学中青年科研启动基金资助(020913)
关键词
财务预警系统
财务诊断
财务危机
financial warning system
financial diagnosis
financial crisis