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企业高速发展的同时,会面临复杂多变的市场环境和诸多不确定因素,通过设计合理的财务预警指标评价体系,将有助于企业及时发现问题,防患于未然。广西联通财务预警诊断指标体系的建设与应用为相关企业防范财务危机提供了参考。一、广西联通财务诊断指标设计原则与思路2012年起,广西联通(中国联通广西分公司)尝试通过对资产、资金、成本效益等一系列与财务运行相关指标的关注,建立公司财务运行状况健康诊断体系。建立科学有效的财务预警体系的关键在于指标的选择是否得当。广西联通的做法是:(一)明确预警指标设定方向
The rapid development of enterprises at the same time, will be faced with complex and volatile market environment and many uncertainties, through the design of a reasonable financial warning indicator evaluation system, will help companies identify problems in time, take preventive measures. Guangxi Unicom financial early warning diagnosis index system for the construction and application of related businesses to prevent financial crisis provides a reference. I. Design Principles and Thinking of Guangxi Unicom’s Financial Diagnostic Indicators Since 2012, Guangxi Unicom (China Unicom Guangxi Branch) has tried to establish a healthy financial performance of the Company through a series of concerns related to financial operations such as assets, capital and cost-effectiveness Diagnostic system. The key to establishing a scientific and effective financial early warning system lies in the proper selection of indicators. Guangxi Unicom approach is: (A) set clear direction for early warning indicators