【摘要】 财务失败是由于资产流动性较差、无法变现用于清偿到期债务的现象或过程,这一过程可通过一系列可识别的信号和状态表现出来,在财务失败出现前可据预兆信号采取防范措施,在财务失败出现后可据预警模型采取补救措施,但在理论与实务中尚需对财务失败预兆与预警的差异辨析进行深入的理论思考和实践探索。更多还原

【Abstract】 Because of bad asset liquidity, enterprise couldn’t pay the mature debt which could be recognized by a series of signals and predicaments. So some measures should be adopted before financial failure by precaution signal and after financial failure by pre-warning models. But in theory and practice, the analysis of differences between precaution and pre-warning of financial failure is to be researched theoretically and applied practically.更多还原