摘要
目前,我国财务风险预警指标大多以基本的资产负债表和损益表中的财务比率为依据,但受财务信息失真影响,传统的财务风险预警的各个指标在经过各种人为因素调整之后,无法对具有财务风险的公司做出提前预测,导致目前的各项财务风险预警指标出现钝化,无法对具有财务风险的公司做出正确的判断。因此,必须寻找新的预警指标,来发现虚假会计信息背后隐藏的企业真实运营状况,防范财务风险的发生。
Presently, the alarming index of Chinese financial risk is mainly based on the financial ratio of the balance sheet and income statement. However, affected by distortion of financial information and adjusted by artificial factors, all the index of traditional financial risk alarming cannot predict and judge the potential financial risk for the enterprise because all alarming index of financial risk are passive. Hence, we have to find new alarming index to discover the enterprises＇ real operating situation behind the false accounting information and prevent financial risks.
出处
《商业经济》
2008年第7期65-67,共3页
Business & Economy
