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财务失败通常是指企业无力偿还到期债务的困难和危机。如果企业陷入财务失败的困境,并呈持续状态时,破产清算或重组是其选择的途径。因此,科学、准确、及时地对企业财务失败进行预测成为企业财务管理的内容。所谓财务失败预测是指以企业财务报表为依据,利用相关财务比率建立财务失败预测的数学模型,通过对企业的偿债能力和收益能力等指标的分析计算,从而预测判断企业财务失败的可能性。企业财务失败预测模型须具有以下三个作用。第一,预知财务危机的征兆。当可能危机企业财务状况的关键因素出现时,财务失败预测模型能预先发出警告,提醒企业经营者早作准备或采取对策以减少财务损失。
Financial failure usually refers to the difficulty and crisis of the enterprise's inability to repay its due debt. If the business falls into the dilemma of financial failure and is on hold, bankruptcy liquidation or restructuring is the way to go. Therefore, the scientific, accurate and timely prediction of corporate financial failure becomes the content of corporate financial management. The so-called financial failure prediction refers to the enterprise financial statements as the basis, the use of relevant financial ratios to establish a mathematical model of financial failure prediction, through the enterprise's solvency and profitability and other indicators of the analysis and calculation to predict the possibility of judging the financial failure of enterprises . Corporate financial failure prediction model must have the following three roles. First, foresee signs of a financial crisis. When the key factors that may affect the financial status of a crisis enterprise emerge, the financial failure prediction model can give a warning in advance to remind the business operator to make preparations or take measures to reduce financial losses.