当前,企业为扩大生产经营常常会扩大举债规模,这一方面能够推动企业发展但同时也会加大企业的财务风险。建立科学有效的财务预警指标体系,强化企业风险管理,减少风险损失就显得具有很强的现实意义。本文围绕上市公司财务危机,分析了财务危机出现的原因并重点分析了建立完善上市公司财务预警指标体系的建议措施。 At present, enterprises often expand the scale of borrowing to expand their production and operation. On the one hand, they can promote the development of enterprises but at the same time, they also increase the financial risks of enterprises. Establishing a scientifically effective financial early-warning indicator system, strengthening enterprise risk management and reducing the risk loss are of great practical significance. This article focuses on the financial crisis of listed companies, analyzes the causes of the financial crisis and analyzes the measures to establish and improve the financial early-warning index system of listed companies.