摘要
经济运行的周期性波动,使得企业财务管理的难度越来越大。企业危机的产生都有一个逐渐恶化的过程,及时发现企业经营活动中存在的问题,及早察觉财务危机的信号,预测企业的财务失败,使经营者能够在财务危机出现的萌芽状态就采取有效的措施以改善管理是非常重要的。因此构建企业的财务预警系统,不仅具有理论上的价值,而且对于企业的财务管理实践也具有指导作用。
Cyclical fluctuations of economic running make financial management in companies harder and harder.The appearance of enterprise crisis is an ever-deteriorating process,therefore,it is vital to identify problems during company running,to sense signals of financial crisis in advance,to foresee financial failure of enterprises to equip managers with ef- fective measures to perfect administration when crises are in the infancy.So construction of financial warning system not only bears theoretical value,but act as guidance for financial management practice of companies.
出处
《山东青年政治学院学报》
2006年第4期121-123,共3页
Journal of Shandong Youth University of Political Science
关键词
财务管理
财务风险
财务预警
financial management
financial risk
financial warning in advance
