在市场经济全球化发展的今天,市场竞争激烈,国际国内经济形势变化多端,一个企业或者企业集团如果能够提前预知财务风险,并及时采取防范措施,无疑有助于提高企业的抗风险能力,有利于企业的健康发展。当一个企业遭遇风险时,管理企业资金运动的财务中枢必然首当其冲。因此,建立财务风险预警系统,及时诊断出危机信号,发现问题之所在并采取相应措施,以有效地防范和化解财务危机,就成为企业财务管理工作的重要内容。 In today’s globalization of market economy, the market is fiercely competitive and the international and domestic economic situations are changing. If an enterprise or a group of enterprises can predict the financial risks in advance and timely take precautionary measures, it will undoubtedly help improve the anti-risk ability of enterprises. There are Conducive to the healthy development of enterprises. When a business encounters risks, the financial center that manages corporate capital movements must bear the brunt. Therefore, the establishment of financial risk early warning system, timely diagnosis of the crisis signal, identify the problem and take appropriate measures to effectively prevent and resolve the financial crisis, has become an important part of the financial management of enterprises.