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酒店财务风险预警指标体系由基本现存置存标准、现金流量指数等6方面构成的现金状况预警指标,营业收入净利润率与毛利率、资产净利润率等5方面构成的盈利状况预警指标,以及短期和长期偿债状况预警构成的负债状况预警指标3部分组成。指出应注意财务会计数据资料的真实与规范等,才能确保财务风险预警的正确性与有效性。
Hotel financial risk warning indicator system The indicators of early warning indicators of cash status consisting of basic existing deposit standards and cash flow index, operating profit net profit margin and gross profit margin, asset net profit margin and other aspects of the five aspects of profit warning indicators, and Short-term and long-term debt service to form an early warning indicator of early warning indicators 3 parts. It points out that we should pay attention to the authenticity and standard of financial accounting data and so on to ensure the correctness and validity of the financial risk warning.