现代市场经济环境下,企业随时都有可能遭遇财务危机,导致破产失败。如果能够建立一种预警机制或系统,在危机发生前向企业经营者发出警告,促使企业管理当局采取有效措施,预防和避免财务危机发生,对企业的持续经营将具有十分种大的意义,本文从定性分析和定量两个方面,介绍现有财务预警的方法和模型,评价各种方法和模型。 Under the modern market economy environment, enterprises may encounter any financial crisis at any time, leading to bankruptcy failure. If we can establish an early warning mechanism or system, issue a warning to the business operators prior to the crisis, prompt the business management authorities to take effective measures to prevent and avoid the financial crisis, and have a great significance to the sustainable operation of the enterprise. From the aspects of qualitative analysis and quantitative analysis, we introduce the existing methods and models of financial early warning and evaluate various methods and models.