一、引言近年来,由于财务风险和内部控制等问题不断发生,各企业加强了对风险管理和财务预警的关注和重视。我国煤炭企业的财务预警虽然取得了一定的成果,但仍存在一些不足,如部分企业对风险管理重视不够,风险意识淡薄、预警系统不能与其他信息系统有效整 I. Introduction In recent years, due to the continuous occurrence of financial risks and internal control problems, various enterprises have stepped up their concerns and attention to risk management and financial early warning. Although some achievements have been made in the financial early-warning of coal enterprises in our country, there are still some shortcomings. For example, some enterprises pay insufficient attention to risk management, risk awareness is weak, and early warning system can not be effective with other information systems