摘要
公司在激烈的市场竞争中由于外部原因和内部经营管理的问题 ,经常使公司陷入困境 ,当公司出现危机时 ,虽然可以采用资产重组等方法善后 ,但是会使股东和债权人的利益受到损害。本文利用多元分析方法建立公司的预警系统 ,试图在公司刚出现危机时对公司进行预警 ,而不要等到危机出现时再采取措施。
Abstract: Because of external troubles and internal management problems in the fierce market competition, enterprises always fall into difficult position. Although business combination can solve troubles ultimately, it will invade the interest of stockholder and creditor at the same time. By employing plural analysis method, this paper tries to establish a business financial alert system, which can wake enterprises up while the financial crisis emerging, and help enterprises avoid taking measures only after crisis happen.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第8期47-51,共5页
Journal of Central University of Finance & Economics
关键词
财务预警
多元分析
评价指标
Financial Alert Multiple Analysis Appraisal Index
