摘要
我国加入WTO后 ,在给上市公司带来良好机遇的同时 ,也使其面临着严峻的挑战。笔者认为建立上市公司财务危机实时预警系统已势在必行。本文首先阐述了上市公司财务危机实时预警的基本前提 ,接着就如何架构上市公司财务危机实时预警的模式和机制作了探讨 ,并提出了相关的建议。
Post entry into WTO China is faced with severe challenges as well as golden opportunities.The authors of the paper hold that the establishment of real time warning system for listed companies financial citicis must be enforced.This paper gives the prerequistite of the warning system,explores its mode and mechanism,and puts forward some corresponding proposals.
出处
《当代经济科学》
CSSCI
北大核心
2002年第4期78-83,共6页
Modern Economic Science
关键词
上市公司
财务危机
实时预警系统
财务管理
listed company
financial crisis
real time warning
mode
mechanism