摘要
本文结合我国企业当前的实际情况 ,论述了建立财务预警系统的必要性和紧迫性。并着重阐述了如何从控制现金流量的角度建立短期财务预警系统 ;从综合评价获利能力和偿债能力等方面构建长期财务预警系统。
This essay expounds the necessity and urgency of the establishment of financial early warning system in according to the current situation of China enterprises.It also helps to set up short term financial early warning system in the view of cash flow control and long term financial early warning system in the view of comprehensive estimation of the profitability and solvency.
关键词
财务预警系统
现金流量
功效系数法
企业
中国
Financial early-warning system
Budget of cash flow
Method of efficiency coefficient
