财务安全是企业生存和发展的生命线。目前,许多曾红极一时的企业相继出现危机,企业危机管理理论在这种形势下重新引起了人们的关注;从财务失败的背景开始研究,分析了财务预警体系的程序和模式,对财务预警体系的构建实施给出了相应的政策建议。 Financial security is the lifeline of the survival and development of enterprises. At present, many of the most once-hit enterprises have emerged crises. The crisis management theory of enterprises has aroused people's attention in this situation again. From the background of financial failure, the paper studies and analyzes the procedures and modes of the financial early warning system, The construction of the system gives the corresponding policy recommendations.