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开展财务状况评估和财务预警分析有利于企业保证生产经营活动向良好的方向发展,及时采取措施预防和避免财务危机。在分析目前我国企业财务预警分析存在的重视不够、与管理信息联系不好、机制不完善、制度缺乏等问题的基础上,介绍了目前常用的定量和定性财务预警分析方法,并以无锡尚德为例开展了财务预警分析,结果表明该公司对财务数据显示的预警信号未引起足够重视,未采取有效措施,导致财务危机发生破产重组。
Carrying out financial status assessment and financial early warning analysis will help enterprises to ensure that production and business activities in a good direction, take timely measures to prevent and avoid financial crisis. Based on the analysis of the problems of insufficient attention of financial early-warning analysis of enterprises in our country, poor connection with management information, imperfect mechanism and lack of system, this paper introduces the commonly used methods of quantitative and qualitative financial early-warning analysis. For example, a financial early warning analysis was conducted. The results showed that the company did not pay enough attention to the early warning signals of financial data and did not take effective measures, leading to bankruptcy and restructuring of the financial crisis.