浅议我国中小企业财务危机预警机制的建立

财务危机是市场经济条件下企业资金运动的必然产物,是独立于主观意愿之外存在的,是人们所不能拒绝和排斥的。当前,我国中小企业在财务危机方面存在的问题是负债不合理,资产负债率偏高,融资困难、资金严重不足,法律体系不完善、法律法规不健全。为了更好地建立财务预警系统,有效地为企业管理活动服务,企业应牢固树立风险防范意识,加强企业财务信息化建设,提高预警能力,建立健全企业内部控制制度,确保会计信息质量准确预警。

On Establishment of Warning Mechanism on Financial Crisis in Chinese Small and Medium-sized Enterprises

Financial crisis is an inevitable outcome of fund movement under the condition of market economy,which is outside of subjective intention,and cannot be rejected and expelled.Now,the problems in financial crisis of small and medium-sized enterprises is irrational debts,high assets liabilities ratio,hard financing,insufficient funds,and imperfect legal system and laws.For better establishing financial warning system,and working for enterprise management,the enterprises should build strong risk prevention awar...