后金融危机时代中小企业财务危机预警管理

2008年的全球性金融危机给我国中小企业带来了巨大的冲击，绝大多数中小企业陷入了财务困境，甚至破产倒闭。在后金融危机时代，我们应该吸取经验教训，提高中小企业财务危机意识，加强财务危机的预警，防患于未然，因此建立中小企业财务危机预警模型成为刻不容缓的任务之一。文章尝试在传统的基于功效系数法下构建的中小企业财务危机预警模型中加入了关键性的非财务指标，试图通过定量与定性指标的结合，以期增加模型的全面性与准确性。

Financial Crisis Early Warning Model for Small and Medium sized

This paper aims to analyze the urgency of establishing financial crisis early warning system for small and medium sized enterprises in the post financial crisis era, explore the necessity and possibility of introducing non financial indicators into financial crisis early warning model based on the method of efficacy coefficient evaluation, set up indicator system for the construction of the model, and develop a method of fuzzy evaluation for non financial indicators in the financial crisis early warning model.