企业财务预警与内部控制不仅在基础理论上存在很大的相关性,而且在具体实务运作过程中也存在着极大的关联性。新经济形势下,企业已成为市场竞争的主体,它所面临的风险,尤其是财务风险,是企业发展的巨大挑战。通过分析许多企业经营失败的案例,多少都和忽视自身经营过程中的财务风险防范有关。一个重要的原因是这些企业在内部控制的建设和实施中存在着失调,财务危 Enterprise financial early warning and internal control not only have great relevance in the basic theory, but also have great relevance in the process of concrete practice. Under the new economic situation, the enterprise has become the main body of market competition. The risks it faces, especially the financial risks, are great challenges for the development of the enterprise. By analyzing the failure of many business cases, how many are related to the neglect of the prevention of financial risks in their own business. An important reason is that these enterprises in the construction and implementation of internal control there is a mismatch, financial risk