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企业财务预警,即财务失败预警,是借助企业提供的相关会计资料,利用相关理论,采用多种分析方法对企业的经营活动、财务活动等进行分析预测,以发现企业在经营管理活动中潜在的经营风险和财务风险,起到未雨绸缪的作用。现在,在经济全球化的大背景下,外部经济环境不确定,企业自身的经营也出现波动性,处处存在财务危机与困境。上市公司的财务信息对多方利益相关者都有着重要影响,建立财务预警系统、强化财务管理、避免财务失败和破产,具有重要意义。
Enterprise financial early warning, that is, financial failure warning, is based on the relevant accounting information provided by the enterprise, the use of relevant theories, the use of a variety of analytical methods of business activities, financial activities, such as analysis and forecast to find the business management activities in the potential Operating risks and financial risks, play a precautionary role. Nowadays, under the background of economic globalization, the external economic environment is uncertain and the business operations of enterprises are also volatile. Financial crises and predicaments are everywhere. The financial information of listed companies has an important impact on all stakeholders, establishing financial early warning system, strengthening financial management, avoiding financial failure and bankruptcy, is of great significance.