[摘要] 随着我国经济的市场化程度越来越高，企业拥有更多机遇的同时，也使得企业在经营中面临的不确定性和风险因素日益增多。这时企业风险管理的重要性就日益凸现出来，因为风险管理可以让企业管理者和经营者及早发现财务危机，并在危机萌芽时采取有效措施，制止或使财务风险降到最低，这对于企业的生存与发展具有非常重要的意义。本文从财务风险含义及表现形式、财务预警的含义及特点等相关概念的界定入手，首先介绍了财务预警系统的功能、模型以及建立财务预警系统的重要性和必要性；接着设计了财务预警系统指标体系；其次以济南轻骑摩托车股份有限公司为例，利用设计的财务预警系统指标体系分析了济南轻骑摩托车股份有限公司近三年的财务数据，找出其在经营中存在的问题，并针对存在的问题提出对策及财务预警机制。
[关键词]财务风险；财务预警；财务风险管理
Abstract: Along with our country economy the degree of marketization more and more high, enterprise with more opportunities at the same time, also makes the enterprise in the operation of the face uncertainty and risk factors are increasing. At this moment the importance of enterprise risk management is the protruding out, because the risk management can make managers and operators of early detection financial crisis, and in the germination of the crisis to take effective measures to stop or make financial risk to the minimum, this to the survival and development of enterprises has the extremely vital significance. This paper, from the financial risk meaning and form, financial warning the meaning and characteristic of the related concept definition of first introduced the financial affairs warning system function, models, and establish the financial warning system the necessity and importance; Then the financial affairs warning system design index system; Second take PMTC motorcycle Co., LTD as an example, the use of the financial affairs warning system design index system was analyzed the PMTC motorcycle Co., LTD in the past three years, the financial data and find out the in the operation of the existing problems, and puts forward countermeasures to solve the existing problems and the financial affairs warning mechanism.
Key words: Financial risk Financial warning Financial risk management
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