我国上市公司财务预警系统初探

内容摘要

随着我国市场经济体制改革的深化和资本市场的快速发展，作为市场主体之一的企业，在获得机会的同时，也面临着无尽的风险，如果不能及时有效地控制或防范风险，财务危机就有可能发生，甚至走向破产。因此构建一个有效实用的财务危机预测模型，建立财务危机预警系统，对公司财务状况进行预测显得十分必要和迫切。本文首先介绍了财务预警系统的基本理论，在此基础上分析了我国上市公司财务预警系统应用现状以及其中存在的问题，并对其原因进行剖析，最后通过对建立财务预警系统的必要性与可行性的分析后，提出了我国上市公司财务预警系统的建立对策，同时提出在构建财务预警系统中应注意的问题。

关键词：财务预警   财务危机   上市公司   预警系统

Financial warning systems listed companies in China

Abstract

With the deepening of the reforming of the market economic system and the development of the capital market in our country，the enterprises，one of the principal parts of the market，not only gain opportunities，but also are confronted with counties risk . If the financial risk of the company is dealt with improperly，it can cause financial distress and come to bankruptcy . Accordingly，to establish an effective and applied model of financial distress and build up an early waning system of financial distress to forecast financial distress of listed company is fully necessary and urgent now. This paper introduces the basic theories of financial early-warning system, based on the analysis of the financial affairs warning system of the listed companies in China and the problems that exist, and analyzes on the causes, and finally establish financial early-warning system based on the necessity and feasibility of the proposed after analyzing Chinese listed companies, financial warning system, and puts forward countermeasures in the financial affairs warning system in constructing the problems that should be paid attention to.

Keywords: financial early-warning   financial distress   Listed Companies    Early warning  system

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