1目 录摘要................................................................1引言................................................................2一、企业财务预警机制概述............................................2（一）财务预警的含义..................................................................................2（二）财务预警的必要性..............................................................................2二、方大集团股份有限公司财务预警现状分析............................3（一）案例介绍—以方大集团为例..............................................................31.盈利能力................................................................................................32.偿债能力................................................................................................33.营运能力................................................................................................44.成长能力................................................................................................4（二）上市公司财务预警现状分析—以方大集团为例..............................51.财务报表凸显问题................................................................................52.资金管理不善........................................................................................63.预算不符合真实情况............................................................................6四、我国上市企业财务预警的优化策略..................................7（一）组建财务危机的防控部门..................................................................7（二）提高财务人员的素质和风险意识......................................................8（三）实施多元化的经营战略......................................................................8（四）提高研发效率......................................................................................8（五）实施业务流程重组..............................................................................9结语........................................................
