一、从微观企业收益状况考察财务危机企业如何防范风险,建立预警系统。首先,从微观的企业收益来讲,有三个层次:其一是经营收入扣除经营成本,管理费用、销售费用,销售税金及附加等经营费用后的经营收益.其二是在其一基础上扣除财务费用后为经常收益,其三是在经常收益基础上与营业外收支净额的合计,也就是期间收益,如果从经营收益开始就已经亏损,说明企业已近破产。即使期间收益为盈利,但可能是由于非主营业务或偶发事件所形成净资产增加,如出售手中持有有价证券及土 First, from the micro-enterprise income situation inspection financial crisis how to prevent risks, the establishment of early warning system. First of all, from the perspective of micro-enterprise income, there are three levels: First, operating income after deducting operating costs, management fees, sales expenses, sales taxes and additional operating expenses after the operating income. The second is based on one of the deductions After the financial costs are recurrent income, and the third is the total of the net non-operating income and expenses on the basis of the recurring gains, that is, the gains during the period. If the losses have been incurred since the beginning of the operating income, the enterprises are nearly bankrupt. Even though the revenue was profitable during the period, it may be due to the increase of net assets formed by non-core businesses or contingencies such as the sale of securities held in the hands and the soil