企业财务预警系统构建研究  

Study on Construction of Enterprise Financial Early Warning System

作　　者：潘颖[1] 

机构地区：[1]哈尔滨学院会计系,哈尔滨150016

出　　处：《商业研究》2009年第8期78-80,共3页Commercial Research

基　　金：黑龙江省哲学社会科学规划项目:项目编号:08D048

摘　　要：以现金流量为核心的短期财务预警指标体系,提出了滚动现金预算的短期定量预警方法,从定性、定量、定性与定量相结合三方面阐述企业长期财务预警方法,将财务分析方法沃尔比重评分法应用到财务预警领域,使其成为一种定性与定量相结合的财务预警方法。Short - term financial early warning system that takes cash flow as the core puts forward short - term quantitative early warning method of rolling cash budget , and sets forth long - term financial early warning method from three aspects： qualitative, quantitative, qualitative and quantitative analysis. I apply Waldo proportion score to financial early warning in order to make it become a method of combination of qualitative and quantitative analysis.

关 键 词：财务预警系统 预警方法 沃尔比重评分法 

分 类 号：F275[经济管理—企业管理]