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财务预警是企业在经营管理活动中发现潜在的经营风险与财务风险的有效途径。进行财务预警分析,是现代企业财务管理的重要内容之一。当前,众多危机事件已严重影响我国旅游业的稳定发展,也给旅游企业的经营造成巨大冲击。旅游上市公司只有找到精确合适的财务预警指标才能迅速捕捉因各类危机引发的财务风险,有效规避企业财务危机。
Financial early warning is an effective way for enterprises to discover potential operational risk and financial risk in their operation and management activities. Financial early warning analysis is one of the important contents of modern enterprise financial management. At present, many crises have seriously affected the steady development of China’s tourism industry and caused tremendous impact on the operation of tourism enterprises. Only when the listed travel companies find the accurate and suitable financial early warning index can quickly capture the financial risks caused by all kinds of crises and effectively avoid the financial crisis of the enterprises.