上市公司财务危机预警及其作用  

The Financial Crisis Early Warning of Listed Companies and its Function

作　　者：王旸[1] 

机构地区：[1]黑龙江职业学院,哈尔滨150080

出　　处：《北方经贸》2016年第12期90-91,共2页Northern Economy and Trade

摘　　要：财务危机预警是上市公司财务治理的一种手段,通过股东、经营者、债权人以及其他利益相关者相互制衡的机制建立起企业财务危机预警系统,企业可以保证财务危机预警信息准确有效的得到传递和处理,并通过完善相应的财务契约提高上市公司的治理水平。The financial crisis early warning is a means of financial management of listed companies,To establish a financial crisis early warning system through the mechanism of mutual checks and balances between shareholders, managers, creditors and other stakeholders.Enterprises can ensure that the financial crisis early warning information can be transmitted and processed accurately and effectively,and improve the governance of listed companies through the improvement of the corresponding financial contract.

关 键 词：财务危机预警 财务契约 公司财务治理 

分 类 号：F235[经济管理—会计学]