企业财务危机预警体系研究分析 会计学专业VIP专享VIP免费

企业财务危机预警体系研究摘要随着我国经济快速发展，全球化进展日益增强。各个国家之间的企业竞争越来越激烈，企业面临的财务问题已经成为了制约企业发展的瓶颈。在日常经营活动中，由于面临着多项难以预测的财务影响和因素。导致财务危机时常发生，整个社会对财务危机体系的重视程度越来越高。本篇文章研究的目的是从财务危机预警体系当中找出问题。并且提出相应的解决措施，进一步完善财务危机的预警体系。关键词:财务预警体系危机AbstractWiththedevelopmentofeconomicglobalizationandtheinfluenceoftheeconomiccrisis,theinternationalcompetitionbetweenenterprisesisfierce,theenterprisecrisisbecomeimportantissueinthedevelopmentofenterprise(enterpriseinthebusinessactivities,duetovariouspotential,forunexpectedadverseeffects,thecrisisproblemshappenfromtimetotime,ismoreattentionpaidtothecrisisearlywarningsystem(therefore,woodrighteousnesstoanalyzetheproblemsexistingintheenterprisethecrisisearlywarningsystem,putforwardthecorrespondingimprovementmeasures,soastoimprovetheenterprisecrisisearlywarningsystem.keyword：financialEarlywarningsystemThecrisis目录一、财务危机理论概述................................................1（一）财务危机概念..................................................1（二）财务危机的特征................................................11、财务危机是客观存在的.....................................12、普遍性和负责性...........................................23、不确定性与不可控性.......................................2二、企业财务危机成因分析............................................2（一）投资危机......................................................3（二）回收资金危机..................................................3（三）筹资危机......................................................3（四）收益分配危机..................................................4三、企业财务危机预警系统的构建......................................4（一）财务危机预警体系设计的目标....................................4（二）财务危机预警的组织系统构建....................................4（三）财务危机预警信息系统构建......................................51、信息收集..................................................52、信息处理..................................................53、信息发布..................................................5（四）财务危机分析和监测系统构建....................................61、财务危机预警指标选择的原则和依据..........................62、财务危机预警指标体系的设计................................6（五）财务危机处理系统构建..........................................71、以最快的速度迅速启动财务危机处理预案......................72、收集资料，判断财务危机的性质和类型........................73、选取适当的财务危机处理策略................................7四、财务危机预警系统工作的基本程序..................................8（一）寻找财务危机的警源............................................81、外生警源..................................................82、企业内生警源..............................................8（二）分析财务危机预警的警兆........................................81、企业收入减少..............................................82、企业支出增加..............................................83、企业信用下降，市场竞争能力减弱............................9（三）拟定排警对策..................................................9五、建立有效的企业财务危机预警系统的准备工作........................9（一）...