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企业只有适应外部环境的变化,并不断促进企业财务管理内部环境的更加完善和高效,才能真正建立完备、有效的财务预警机制,防止企业财务危机的出现,确保企业具有稳定和持续成长的能力。而财务预警机制中指标的建立要有扎实深厚的理论基础,在财务危机预警模型的研究中有很多模型和与之相匹配的预警指标,但是很少有人解释为什么选用此种模型和指标,他们所依据的理论基础是什么。本文从两部分来阐述模型选择的机理和预警指标选取的理论基础,从而为模型的建立和指标的选择提供一个理论范围上的选择区间,试图对选择正确有效的模型和预警指标做出理论方面的阐述。
Only by adapting to the changes of the external environment and continuously improving the internal environment of financial management can enterprises truly establish a complete and effective financial early warning mechanism to prevent the emergence of financial crisis and ensure their stable and sustainable growth. However, the establishment of the indicators in the financial early warning mechanism should have a solid and profound theoretical foundation. There are many models and corresponding warning indicators in the study of the financial crisis early warning model, but few people explain why they are used in selecting such models and indicators Based on the theoretical basis of what is. This article elaborates the mechanism of model selection and the selection of early-warning index from two parts, and provides a theoretical range choice interval for model establishment and index selection. It attempts to make a theoretical study on the selection of correct and effective model and early-warning index The elaboration.