摘要：在激烈的市場競爭中，任何一家企業(yè)都有出現(xiàn)財務危機的可能。如果危機不能及時發(fā)現(xiàn)和有效化解，會使企業(yè)的生存陷于困境，同時，也會給關聯(lián)企業(yè)及其他債權人和銀行造成巨大損失，從而引發(fā)連鎖反應和惡性循環(huán)，對整個宏觀經(jīng)濟環(huán)境造成惡劣的影響。而宏觀經(jīng)濟環(huán)境的惡化又會反過來加劇企業(yè)財務危機的惡化。因而，如果能夠提早發(fā)現(xiàn)財務危機的征兆，采取相應措施進行防范，無疑可以大大提高企業(yè)抵御風險的能力，為企業(yè)減少損失。因此，對企業(yè)財務危機的預警和防范研究，無論是對企業(yè)的生存和發(fā)展，還是對整個經(jīng)濟環(huán)境的改善都有重大意義。

關鍵詞:財務危機；財務危機原因；對策分析

Abstract:Any enterprise is liable to encounter financial crisis in a competitive world．The  enterprise  would fall into difficult position if the crisis cannot be detected punctually and released effectively．The financial problem in a business would often cause great loss to the relative enterprises，even the same counsequence to the other business；meanwhile，tremendous demages would be brought about to other creditors and banks；farther more，chain reaction and vicious circle would be caused，the whole macroeconomy would be badly affected．Worsely,the deterioration of macroeconomy in return would intensify the financial problem．Therefore，the ability to resist risks would be greatly improved if the men would be early discovered and some anti—messures would be taken．In a word，the study of early—warning to the economic problem is of significance to whether the development and survival of an enterprise or the improvement of the whole economic environment．

Key Words：financial crisis; the reason of financial crisis; prevention of financial crisis

　　　企業(yè)在日益變化的經(jīng)濟環(huán)境中要謀求生存和發(fā)展，企業(yè)財務管理的好壞往往成為企業(yè)成敗的重要因素。因此，需要針對可能造成財務危機的因素，采取監(jiān)測和預防措施，及早防范財務風險，控制財務危機。在企業(yè)在經(jīng)營管理中，一定要將財務風險控制在可接受的范圍內(nèi)。企業(yè)要善于利用財務危機的先期預兆，建立長期財務監(jiān)測預警系統(tǒng)，注重企業(yè)的核心業(yè)務，控制資金的回收風險，加強投資風險管理，這樣才能有效地防范財務危機的發(fā)生。