在市场经济条件下,上市公司作为自主经营、自负盈亏、自我发展的市场主体,面临着日益多变的市场环境,随时都要经受财务危机的考验。本文研究的主要目的在于建立和完善我国上市公司财务危机预警系统,为我国上市公司更好更强的发展提供理论技术支持。 Under the condition of market economy, listed companies, as market players that are self-employed, self-financing, self-developing, are faced with the ever-changing market environment and are subject to the test of financial crisis at any time. The main purpose of this study is to establish and perfect the early-warning system of financial crisis of listed companies in China, providing theoretical and technical support for the better and stronger development of listed companies in our country.