论文部分内容阅读
随着金融危机的持续发酵,宏观经济环境不确定性增加,我国企业经济效益普遍下滑,面临的生存压力前所未有。企业破产并不是一个突然发生的问题,而是一个缓慢的、具有阶段性特征的系统性过程,在这一过程中可以通过对企业财务数据变化趋势的分析提前预测。构建怎样的财务预警系统,更科学、更有效,针对这一问题的研究,目前国内理论界和实务界仍处于起步、探索阶段。
With the continuous fermentation of the financial crisis, the uncertainty of the macroeconomic environment has increased, and the economic benefits of our enterprises have generally declined. Survival pressures are unprecedented. Corporate bankruptcy is not a sudden problem, but a systematic process with a gradual and gradual characteristic. In this process, it can be predicted in advance through the analysis of the trend of corporate financial data. How to build a financial early warning system, more scientific and more effective, for the study of this issue, the current domestic theoretical and practical circles are still in the initial stage of exploration.