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市场经济体制改革使企业成为法人实体和市场竞争主体,但由于缺乏相应配套的企业经营决策机制和财务约束机制,企业在经济中产生的隐性潜在亏损,越来越成为制约企业经营和发展的一个重要问题。亏损不是瞬间产生的,而是有一定时间和过程。因此,在出现亏损苗头时,可以建立对企业潜亏进行监控的财务预警机制,以便尽早发现问题,采取有效防范措施,降低或避免企业亏损。本文在分析企业建立财务监控预警机制的必要性的基础上,介绍了财务预警机制的内容及其实现的途径,并探讨了建立财务监控预警机制的相关条件。
The reform of market economy system makes enterprises become the legal entity and the main body of competition in the market. However, due to the lack of appropriate supporting mechanism for business operation and management and financial restraint, hidden hidden losses in the economy of enterprises become more and more restrictive to the operation and development of enterprises An important issue. Losses are not instantaneous, but have a certain time and process. Therefore, when there are signs of losses, we can set up a financial early warning mechanism for monitoring the potential losses of enterprises so as to detect problems as soon as possible and take effective preventive measures to reduce or avoid losses of enterprises. Based on the analysis of the necessity of establishing early warning mechanism of financial monitoring, this paper introduces the contents of financial early warning mechanism and the ways to realize it, and discusses the relevant conditions for establishing early warning mechanism of financial monitoring.