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财务预警机制的建立是企业以信息化为基础而建立的财务管理体系。财务预警机制的作用包括财务监测、财务诊断、财务整顿治理、财务稳健运作的作用。财务预警机制的构建包括组织机构、工作手段及内容。本文对财务预警机制的含义、作用、构建进行了详细论述,提出了充分发挥财务预警和作用的必备条件,以期对发电企业财务预警机制的建立起到促进作用。
The establishment of the financial early warning mechanism is the financial management system established by enterprises based on informatization. The role of the financial early warning mechanism includes the functions of financial monitoring, financial diagnosis, financial rectification and management, and sound financial operation. The establishment of financial early warning mechanism includes the organization, working methods and content. This paper elaborates on the meaning, function and construction of financial early warning mechanism in detail, and puts forward the prerequisites for giving full play to financial early warning and its role in order to promote the establishment of financial early warning mechanism for power generation enterprises.