在市场机制下,现金作为制约企业经营活动的首要因素,一直是经营者、投资者以及债权人所关注的焦点,现金流量若出现问题将引发企业的财务危机。本文通过分析现金流量的数量性指标与效益性指标,探讨了如何建立现金流量的财务预警系统,以防范和化解市场经营活动中的企业财务危机。 Under the market mechanism, cash as the primary factor that restricts the business activities of enterprises has always been the focus of the managers, investors and creditors. Any problems in the cash flow will trigger the financial crisis of the enterprises. By analyzing the quantitative index and profitability index of cash flow, this paper discusses how to set up the financial early warning system of cash flow to prevent and resolve the financial crisis of enterprises in the market management activities.