【摘要】 我国加入WTO以后,企业财务风险有逐步加大的趋势,如何预警企业财务风险成为一个涉及国计民生的重要课题。为适应中国会计改革的新形势,应从控制现金流量和综合评价获利能力、偿债能力两方面构建企业长期财务风险预警模型,并从我国企业财务的现实出发采取因应对策,积极应对新经济环境所带来的冲击。更多还原

【Abstract】 With China’s entry into the WTO,finanicial risk of enterprises has become bigger.How to forewarn it is an important problem related to the interest of the country and people.To adapt to a new position of accounting reformation in China,we must design an early enterprise financial warning system which can control cash flow and appraise ability of gain and ability of paying off.Meanwhile,in the light of financial reality,we must adopt measures and face impact of new economic environment actively.更多还原