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在新技术和新媒体的冲击下,出版企业正面临转型升级的挑战,随着经营环境更加复杂多变,提前发现经营过程中的财务风险并加以预警和防范,对保障企业发展具有重要意义。本文从影响出版企业财务风险的内部环境和外部环境入手,分析了出版企业面临的财务风险,并运用功效系数法构建出版企业财务风险预警系统。
Under the impact of new technologies and new media, publishing companies are facing the challenge of transformation and upgrading. As the business environment is more complex and changeable, it is of great significance to guarantee the development of enterprises by early detection and early warning and prevention of financial risks in the course of operation. This article starts with the internal environment and external environment that affect the financial risk of publishing enterprises, analyzes the financial risks faced by publishing companies, and establishes the financial risk early warning system of publishing enterprises by using the efficiency coefficient method.