毕 业 设 计（论 文）外 文 参 考 资 料 及 译 文译文题目： 关于我国企业财务预警系统构建的的论述 学生姓名： 刘鸿焕 学 号： 0701111037 专业： 07 会计（2）班 所在学院： 商学院 指导教师： 朱丽莉 职称： 讲师 2011 年 03 月 09 日说明：要求学生结合毕业设计（论文）课题参阅一篇以上的外文资料,并翻译至少一万印刷符（或译出 3 千汉字）以上的译文。译文原则上要求打印（如手写,一律用 400 字方格稿纸书写）,连同学校提供的统一封面及英文原文装订,于毕业设计（论文）工作开始后 2 周内完成,作为成绩考核的一部分。Discussion on the Construction of financialearly-warning system of EnterprisesKrier,James E. & Gregory S. Alexander Management World Journal,Princeton （2006）N.J.: Princeton University Press.Abstract: There are many reasons for enterprises to have the financial crisis. But we can warn the various risks of business operations and financial activities timely with the financial early warning system, and effectively take the necessary improvements to achieve the purpose of risk prevention, so that enterprises are able to compete with others in an invincible position in the future.Key Words: financial early-warning, financial early-warning system, qualitative financial early-warningNowadays, in such an era with rapidly changing and intense competition, it is difficult to accurately predict the sudden change of economic environment and market situation. Furthermore, the inadequate management systems and the influence of the quality and decision-making ability of managers make various business and financial risks to be an objective reality. Therefore, enterprises must establish effective financial early warning system to promptly alert business and financial activities of the various risk factors, and take the necessary measures for improvement effectively. It will be the key factor for enterprise been advantageous in future competition.Enterprise financial warning, which is also known as financial failure-forewarning, means an enterprise proceeding a series of effective monitoring against the risk of financial deterioration to obliges and investors. The purpose of this warning is to analyze management failure, survey enterprise financial crisis and adjust itself, all keeping to the law of contradictory movement about financial safety.Financial warning is a system of financial analysis. It will inform the proprietor and other party interested through analyzing business data and financial statements, using timely financial figures and the methods of relative management. Whats more, it will raise the reasons of financial crisis and problems that hiding in the financing service to forecast possible financial risk. The importance of this system is advising hazardous conditions early and also analyzing specifically, that is to propose a counterplan.I. Establish system policy1. Scientificalness. It should be followed during all the warning process that is information management, methods choosing, and every link.2. Systematicness, which requires the enterprise as a whole. On the one hand, there may exist potential risk when every link has bad management; on the other hand, comprehensive and serious analysis is needed when facing possible enterprise risk, as it can reflect bad conditions truly.3. Perspectiveness which asks the warning system having a function of forecasting future value, but not only doing evaluation against the business results and responsibilities.4. Economy. Besides its functions, we should consider the rationality when establish enterprise financial warning system. It is required that value of warning information must higher than inputting information.II. Qualitative warning investigationQualitative warning investigation includes following well-received methods:1. Standard investigation method, which also called risk analysis method. It is a way to investigate and analyze possible facing problems by professionals and consulting companies and documented for enterprise operators reference. At the meanwhile, these standard problems are index of financial warning. However, the major shortcoming is unavailable to giving specific question, so it could not find personality characteristics of every different enterprise.2. Analysis of “Three Months capital turnover”. Judgment of financial position is made in accordance with “Three Months capital turnover”. Enterprise always confronts with changeable financial environment; therefore, a good preparation of capital turnover is typical essentially. If this can not be done, then this enterprise is in a tension state.3. Assessment method, proposed by Renhan Agidy , which is based on a premise: enterprise failure stems from senior management. He had investigated features of enterprise management and defects which may occur bankrupt, as well as contrasted and graded these failures and defects. There were only full marks or zero marks when he evaluated business managements. The figures he gave were shown the condition of its management, the higher, the worse. A safe mark is less than 18; if evaluated grade surpass