将复杂系统的脆性理论引入到公司体系,从系统的观点对企业财务危机预警进行了探究。文章将企业的脆性定义为财务危机,针对已有财务危机预警研究的缺陷,从企业的脆性因子、脆性过程和脆性结构等方面对企业的脆性机理做了分析,并根据企业的脆性行为刻画出财务危机的预警机制,将定性预警和定量预警相结合,构建了针对企业脆性因子、脆性过程的预警理论体系。 Introduced the brittleness theory of complex system into the corporate system, and explored the early warning of corporate financial crisis from the system’s point of view. In this paper, the enterprise’s fragility is defined as the financial crisis. According to the shortcomings of the existing financial crisis early warning research, the enterprise’s fragility mechanism is analyzed from the aspects of the enterprise’s brittleness factor, brittleness process and brittleness structure, and the enterprise’s brittle behavior is characterized The early warning mechanism of financial crisis combines qualitative early warning with quantitative early warning, and establishes an early warning theoretical system for the enterprise’s brittleness factor and brittleness process.