风险是结果差异引起的结果偏离,即期望结果的可能偏差。日益激烈的市场竞争,不确定因素的增加,使企业所面临的财务风险也随之增加。为使企业在竞争中处于不败之地,保持健康有序的发展,有效地规避、防范和控制风险成为企业发展的当务之急,建立和完善财务风险预警系统是预防财务 Risk is the result of deviations from the result, which is the possible bias of the expected result. Increasingly fierce market competition, the increase of uncertainties, so that the financial risks facing the business also increases. In order to make the enterprise invincible in the competition, maintain a healthy and orderly development, to effectively avoid, prevent and control the risk has become a top priority for the development of the enterprise. Establishing and perfecting the financial risk early-warning system is the key to preventing the financial