随着我国市场经济体制改革的深化和资本市场的快速发展,经济领域中的复杂性、不确定性日益凸显,企业发生财务危机乃至破产倒闭的情形越来越多。因此,在建立完善现代企业制度的基础上,建立企业财务预警系统,已经成为制约企业发展的关键问题。一、对于目前财务预警系统存在问题的 With the deepening of the reform of the market economy system in our country and the rapid development of the capital market, the complexity and uncertainty in the economic field have become increasingly prominent. There have been more and more financial crises and even bankruptcies in enterprises. Therefore, on the basis of establishing and perfecting the modern enterprise system, the establishment of the enterprise financial early-warning system has become a key problem restricting the development of the enterprise. First, there is a problem with the current financial warning system