财务危机,是企业无力支付到期债务或费用的一种经济现象。其实质是由于企业对财务风险失去控制而造成的。一、财务危机的诊断1.安全等级法。企业财务的安全程度可通过计算经营安全率和资金安全率两项指标分析得出。①经营安全率可用安全边际率来衡量。安全边际率=安全边际/正常 The financial crisis is an economic phenomenon in which companies cannot afford to pay their due debts or expenses. Its essence is due to the company’s loss of control over financial risks. First, the diagnosis of financial crisis 1. Safety grade method. The degree of corporate financial security can be calculated by calculating the two indicators of operating safety and capital security. 1 The operating safety rate can be measured by the marginal margin of safety. Margin of safety = margin of safety / normal