上市公司财务危机预警系统构建的思考

本文通过对国内外企业财务危机预警系统演进过程的回顾,对建立我国上市公司财务危机预警系统中需要完善的问题进行了分析:认为应设置相互联系的现金流量类指标作为上市公司财务危机的界定标准,在预警指标的选择上应实现财务指标和非财务指标的有机结合,分行业设置上市公司财务危机预警系统,对所收集的信息要进行严格的甄别和审核,并根据上市公司的现实情况寻找合适的判断点。

The Thinking of Establishing Prevising System of Finance Crisis with Listed Company in our Country

The review of the process to the domestic and foreign enterprise prevising system of finance crisis, refine the problem of establishing prevising System of finance crisis with our country listed company : establish a set of interrelated indicators such as cash flow of listed companies to define finance crisis , previse indicators should be chosen to include financial targets and non-financial indicators organic combination, a collection of information must be strict choosing and auditing, in accordance with the realities of our listed companies to find suitable judgment points.