摘要：在激烈的市场竞争中，任何一家企业都有出现财务危机的可能。如果危机不能及时发现和有效化解，会使企业的生存陷于困境，同时，也会给关联企业及其他债权人和银行造成巨大损失，从而引发连锁反应和恶性循环，对整个宏观经济环境造成恶劣的影响。而宏观经济环境的恶化又会反过来加剧企业财务危机的恶化。因而，如果能够提早发现财务危机的征兆，采取相应措施进行防范，无疑可以大大提高企业抵御风险的能力，为企业减少损失。因此，对企业财务危机的预警和防范研究，无论是对企业的生存和发展，还是对整个经济环境的改善都有重大意义。

关键词:财务危机；财务危机原因；对策分析

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

　　　企业在日益变化的经济环境中要谋求生存和发展，企业财务管理的好坏往往成为企业成败的重要因素。因此，需要针对可能造成财务危机的因素，采取监测和预防措施，及早防范财务风险，控制财务危机。在企业在经营管理中，一定要将财务风险控制在可接受的范围内。企业要善于利用财务危机的先期预兆，建立长期财务监测预警系统，注重企业的核心业务，控制资金的回收风险，加强投资风险管理，这样才能有效地防范财务危机的发生。