随着企业规模的不断扩大以及复杂多变的市场竞争环境,企业的财务管理成了其日常管理的重点,而构建财务危机预警系统确保企业财务的安全是企业正常生产经营的基础。本文首先阐述了财务危机的概念、成因及防范措施,然后论述了构建财务危机预警系统的功能、应遵循的原则及建设过程中应注意的问题。 With the continuous expansion of the scale of the enterprise and the complex and ever-changing market competition environment, the financial management of an enterprise has become the focus of its daily management. Establishing a financial crisis early warning system to ensure the financial security of an enterprise is the basis for normal production and operation of the enterprise. This article firstly elaborates the concept, cause and precautionary measures of financial crisis, and then discusses the function of constructing early warning system of financial crisis, the principle to be followed and the problems that should be noticed in the process of construction.