现今的市场经济环境竞争日趋激烈,企业用来维持生存和发展的内部及外部条件随时都在变化,因而随时都可能发生风险事件或威胁企业持续经营的财务危机。财务关系到企业的全局,是根本所在。财务危机的发生是一个从潜伏、形成到爆发的过程,所以只要企业 In today’s increasingly competitive market economy, the internal and external conditions that companies use to sustain their existence and development are subject to change at any time, so risk events or financial crises that threaten their continued operations may occur at any time. Financial relations related to the overall business, is the fundamental. The occurrence of the financial crisis is a latent, formed to the outbreak of the process, so long as the business