In a blink of an eye, a period of work has come to an end. Reviewing the achievements and existing problems during this period, we need to write a self-inspection report carefully. I believe everyone is worried about writing a self-inspection report again! The following is a sample report on financial risk management that I compiled for you, hoping to help you.
Financial Risk Management Self-inspection Report 1 I. Main Risk Causes
(1) Hospitals have long been seriously affected by the public nature.
For a long time, the vast majority of hospitals are public and directly receive financial support from the state. As long as the hospital applies for funded projects, almost no hospital does not allocate funds. So for a long time, hospitals have lost the ability to control and manage funds reasonably. In most hospitals, the work of the relevant staff is limited to accounting and money management, and they don't understand the new theories and technologies of the accounting industry, and they are seriously lacking in knowledge of fund raising and investment, and their risk awareness is quite weak.
In addition, hospitals often don't care about the price of procurement items and the procurement of some equipment, and they also lack professional evaluation of the utilization rate of these equipment, and lack scientific analysis methods and basis to analyze the feasibility of investment projects, which leads to the elimination rate of these equipment being greater than the utilization rate, resulting in low cost performance of hospital investment and waste of hospital funds. Moreover, once the risk appears, these employees are all in the hospital environment, and they have no relevant contingency experience and cannot handle it correctly. These factors are the main and primary reasons for the risk increase of hospital financial management.
(B) The particularity of the hospital itself determines a higher financial risk.
Hospitals must have all kinds of emergency drugs and equipment, but drugs have a service life, and if they can't be sold, they will lose money, and the equipment is aging or polluted and needs to be replaced frequently. However, when the hospital encounters financial crisis, drugs or devices cannot be realized immediately. Moreover, the storage of medical devices also requires costs, and once it is improperly stored, it will bring great losses. Hospitals will also have to face the risks brought by falling prices.
Therefore, hospitals often reduce drug stocks by defaulting on the payment for drugs and other commodities. But this will lead to a more serious debt crisis. Moreover, if the hospital neglects the diagnosis and treatment of patients and causes medical disputes, it often has to pay a larger sum of money. These uncertain factors are often the factors that lead to the ineffective financial turnover of hospitals.
(C) Hospital internal supervision system is flawed
The supervision department is a warning to the hospital staff. If the hospital's internal supervision system is not perfect, or a mere formality, there is no effective supervision. According to the survey, most hospitals have not established a sound supervision system and have not been held accountable, which will undoubtedly lead to the growth of harmful factors in financial activities. Therefore, the lack of perfect internal supervision system is also one of the main factors leading to high financial risk in hospitals.
Second, the hospital financial risk prevention and control measures
In today's 2 1 century, only by attaching importance to financial risk analysis, raising awareness of financial risks, preparing for danger in times of peace, improving staff quality, establishing a comprehensive and efficient financial management system, actively seeking government support and strictly controlling financial risks can hospitals develop healthily and continuously and survive in the competition.
(A) actively seek government support
A fair and orderly external environment is the primary condition for hospitals to play a role in treating diseases and saving lives. If the government can formulate relevant policies and strengthen the protection of hospitals, hospitals can seek better and faster development in a good environment. To effectively prevent the financial risks of hospitals, we must first have the protection of external environment, so that hospitals can not only ensure the best treatment for patients, but also avoid unnecessary financial risks. Therefore, hospitals should actively seek government policy support and protection, and increase financial investment in hospitals.
(B) improve the quality of on-the-job personnel
The comprehensive quality of hospital financial personnel is a reliable guarantee for controlling and predicting financial risks. Hospitals should take various effective measures to comprehensively improve the professional knowledge and moral quality of financial personnel. Furthermore, the hospital should strengthen the training of financial personnel, strengthen the "re-education" of financial personnel, constantly improve their understanding of the importance of financial risks, establish their due awareness of financial risks, and improve the ability of on-the-job personnel to deal with risks.
Hospitals should actively seek all-round and knowledge-based talents with wide knowledge and strong innovation ability, constantly inject fresh blood into the financial department of hospitals, and avoid some old employees from forming bad behavior styles such as "cliques". Staff should improve their own quality in an all-round way, take serving the people as the foundation, love their jobs, constantly strengthen their own learning, and have the spirit of dedication to the people's cause.
(C) improve the hospital financial supervision system
A perfect management system is a reliable guarantee for the normal operation of the hospital. As the saying goes, Fiona Fang can't be made without rules. It is vividly reflected in the financial department of the hospital. Only a reliable system can urge financial personnel to stick to their posts and work better for the hospital. Moreover, employees also have rules to follow, which greatly reduces financial negligence, avoids some unnecessary human factors, greatly reduces the occurrence and time of corruption, and ensures the safety of hospital funds. At the same time, the hospital should establish and improve the reward and punishment mechanism and incentive mechanism, enhance the motivation of hospital financial personnel to deal with financial risks, and thus stimulate the enthusiasm of employees. The hospital system can operate normally.
(D) Strengthen capital budget control
Only by strengthening the control of capital budget can we reasonably determine the hospital's demand for funds, thus optimizing fund raising and reducing the cost of fund use. For example, when hospitals buy some drugs or devices, they should conduct professional analysis to avoid exceeding market demand, increasing inventory costs and making unnecessary sacrifices.
Strengthening capital budget control can reduce financial risks and of course reduce transaction costs. In the market economy environment with such fierce competition in the new century, the top management of hospitals must have the consciousness of being prepared for danger in times of peace, always be alert to possible financial risks and strengthen the management of hospital staff. Financial personnel should strengthen the control of capital budget, reduce the financial risks caused by unfavorable factors, further ensure the healthy development of hospitals and benefit the people.
Third, to sum up.
With the improvement of people's living standards and people's requirements for living conditions, people's requirements for hospital level are getting higher and higher. However, in the case of increasing investment and shortage of funds, improving financial risk awareness and strengthening financial risk management are the guarantee for the sustainable operation of hospitals. Therefore, hospitals at all levels should attach great importance to financial risks, not treat them lightly, strengthen department management, attract more financial talents, and take a series of effective measures to make the development of hospitals more stable and healthy.
Self-inspection report on financial risk management 2 With the continuous development of market economy and the recurrence of financial crisis, many enterprises are facing great pressure and challenges. In this context, enterprises are prone to cash flow problems or cash flow problems when they grow rapidly or increase investment. Usually, the reason is the development of production and the increase of market share. Entrepreneurs have no time to take care of the construction of financial system, and blindly expand the order volume, which will lead to the decline or even sacrifice of marginal profits. When the workload in the production or service process is overloaded, the labor cost and inventory increase, customers pay late or have bad debts, if they suddenly encounter the impact of market changes or horizontal competition, it will cause financial crisis and even bankruptcy of enterprises. So enterprises began to improve management, but in the fierce market competition, in order to survive and develop, we must innovate business philosophy and product objects. This makes enterprises fall into such a puzzle, how to study the methods to avoid financial crisis from financial risks. Therefore, financial early warning analysis has become the most urgent ability of enterprise management prediction.
First, corporate financial risks and causes analysis
1. Lack of funds, financing difficulties
First, the lack of funds is the main problem that puzzles the development of enterprises. For small and medium-sized enterprises, the registered capital is less and the capital strength is limited; There are no financial institutions in China that specialize in lending to SMEs. In addition, after the reform of commercial banking system, grass-roots banks that lend to small and medium-sized enterprises have the responsibility but no right; After the implementation of asset-liability ratio management, the "loan-to-deposit ratio case" was introduced step by step, which made the already few loans even more pitiful and increased the loan supply gap. Second, financing is not guaranteed. Banks only recognize real estate such as land and real estate as collateral. Small and medium-sized enterprises' land, real estate and other real estate assets recognized by banks are small in scale, lack of credit guarantee and low in credit ability, making it difficult to obtain bank loans or other financing channels. Third, financing-related services are lacking. Small and medium-sized enterprises' difficulty in obtaining loans and insurance is related to their insufficient credit rating. It is urgent to establish a credit system based on enterprise credit files. In addition, the high loan cost of small and medium-sized enterprises also affects their financing ability.
2. Weak capital control
First, lax cash management leads to idle or insufficient funds. Some enterprises think that the more cash, the better. Causing idle cash and not participating in production turnover; Some enterprises lack the planned arrangements for the use of funds, over-purchase real estate, unable to cope with the urgently needed funds for operation, and fall into financial difficulties. Second, the turnover of accounts receivable is slow and it is difficult to recover funds. The reason is that there is no strict credit policy and no effective collection measures, and accounts receivable cannot be cashed or bad debts are formed. Third, the inventory control is weak, resulting in sluggish funds and ineffective turnover. Fourth, money is more important than power, and the loss of assets is serious. Many managers of small and medium-sized enterprises do not manage raw materials, semi-finished products and fixed assets in place, and no one is held accountable for problems, resulting in serious waste of assets.
3. Risk awareness is backward and business decisions are unscientific.
In practical work, there are many uncertainties in the investment direction, investment scheme selection, financing opportunity, financing scale, financing structure determination, income distribution and distribution scheme formulation of small and medium-sized enterprises. Small and medium-sized enterprises are small in scale, and the proportion of loan investment is much larger than that of large enterprises, so they always recover their investment as soon as possible and rarely consider expanding their scale. In addition, banks, like small and medium-sized enterprises, have raised the loan interest rate and increased the investment cost of small and medium-sized enterprises, so small and medium-sized enterprises pursue short-term goals more. At the same time, small and medium-sized enterprises invest blindly, the investment direction is difficult to grasp, and they lack science.
Second, the financial risk early warning mechanism and its index system
(A) the connotation of financial risk early warning mechanism
The enterprise financial warning mechanism refers to various interdependent and mutually restrictive early warning function systems formed by enterprises in financial risk management, which is the key to reducing financial risks and an important part of revitalizing enterprise finance in the future. Establishing and perfecting the early warning mechanism of enterprise financial risk is to introduce the early warning mechanism into the enterprise, so that the enterprise, managers and employees can share the risk responsibility, and the responsibility, rights and interests can truly become an organic whole.
Generally speaking, the financial risk early warning mechanism of China enterprises can be composed of the following four parts:
1. Organization mechanism of early warning analysis. In order to give full play to the role of early warning analysis, enterprises should establish and improve early warning organizations. Early warning organizations are relatively independent of the overall control of enterprise organizations. The members of the early warning organization are part-time, consisting of business operators and managers who are familiar with management business and have modern management knowledge and technology. At the same time, a certain number of external management consulting experts should be hired. Early warning institutions work independently, but do not directly interfere with the business processes of enterprises. It is only responsible to the top management (management) of the enterprise. The daily work of early warning institutions can be undertaken by some existing functional departments (such as finance department, enterprise management office and planning department). The implementation of the early warning organization system makes the early warning analysis work regular and continuous, and only in this way can the expected effect be produced.
2. Financial information collection and transmission mechanism. A good financial risk early warning and analysis system must be based on the analysis of a large number of data systems, and grasp every related financial risk symptom, so as to effectively predict the possible financial crisis of enterprises and prevent the occurrence of financial risks in advance. The main data include internal data and related external market, industry and other data. This system should be open, not only accounting information provided by accountants, but also information from other channels. The accounting information system here not only refers to the enterprise accounting reporting system in the general sense, but also includes the careful reading, analysis and evaluation of accounting data, as well as the work of finding potential financial risks of enterprises and eliminating them in time. The collection and transmission mechanism of financial information is the basis of virtuous circle analysis of financial risk early warning system.
3. Financial risk analysis mechanism. Efficient risk analysis mechanism is the key. Through analysis, we can quickly eliminate the risks that have little financial impact, so as to pay attention to the risks that may have a significant impact. Through key research, analyze the causes of risks and evaluate possible losses. When the causes of risks are clearly analyzed, it is not difficult to formulate corresponding measures. In order to ensure the authenticity of the analysis results without any prejudice, departments or individuals engaged in this work should maintain a high degree of independence. Early warning analysis system generally has two elements: leading indicators and trigger points. The leading indicator is a variable indicator, which is used to evaluate bad business at an early stage. The trigger point refers to the critical point of controlling the leading indicators, that is, the point at which the prepared response plan must start. Once the evaluation index exceeds the predetermined boundary point, the response plan will move accordingly.
4. Financial risk handling mechanism. After the financial risk analysis is clear, corresponding prevention and transformation measures should be formulated immediately to minimize the losses caused by the risks. In order to operate effectively, the enterprise financial risk early warning system must have all kinds of management information systems that are correct, timely and meet the needs of enterprises, and provide timely and complete operating results data for operators and department heads, and compare the actual operating situation data system with financial index data. When it exceeds or falls below the index data, it shows that the financial situation of the enterprise will have unsound symptoms. Operators should do further in-depth research according to the business connotation represented by the data as soon as possible, find clues, prescribe the right medicine, and prevent financial deterioration. For example, the turnover rate of accounts receivable is too slow, which means that the marketing department of an enterprise may not wholeheartedly collect customers' accounts. On the one hand, capital operation will be tight, on the other hand, enterprises will bear more transaction risks. At this point, the head of the marketing department should deeply explore the reasons and put forward countermeasures.
(B) Financial risk index system
1. Short-term solvency indicators
(1) Cash maturity debt ratio. Cash maturity debt ratio refers to the ratio of net operating cash flow to debts due this year, in which debts due this year refer to long-term debts and notes payable due within one year, which cannot be extended, and other current debts can be exchanged for new ones. Because the net operating cash flow should guarantee the repayment of due debts, the cash debt ratio index should be greater than 1. Cash maturity debt ratio index is to dynamically reflect the ability of operating cash flow to repay debts due in a certain period of time by using the data of balance sheet and cash flow statement. The higher the cash maturity debt ratio, the stronger the short-term solvency of the enterprise and the smaller the financial risk of the enterprise.
(2) Debt-cash flow ratio. Debt-cash flow ratio refers to the ratio of cash flow generated from operating activities to the difference between current liabilities at the end of the year and current liabilities at the beginning of the year. The net cash flow from operating activities comes from the cash flow statement, and the year-end (initial) current liabilities come from the balance sheet. Because there may not be enough cash to pay off debts in the profit-making year, it is more prudent to use the cash flow ratio index of liabilities based on cash basis to fully reflect the degree that the net cash inflow from operating activities can ensure the repayment of its current liabilities and intuitively reflect the actual ability of enterprises to pay off debts.
(3) Cash payment guarantee rate. The guarantee rate of cash payment refers to the ratio of available cash resources to expected cash payment in the current period. It measures the development and change of enterprise's solvency from a dynamic perspective, and reflects whether the available cash resources of the enterprise can meet the current cash payment level of the enterprise in a specific period. The higher the guarantee rate of cash payment, the more cash resources of the enterprise can meet the payment demand, the normal and stable payment ability of the enterprise, and the smaller the financial risk of the enterprise; If the ratio is lower than 100%, it will obviously weaken the normal payment ability of enterprises, which may lead to financial crisis and make enterprises face greater financial risks.
(4) turnover index. First, the "average age of accounts receivable" index, that is, ∑ (the age of an account receivable × the amount of accounts receivable)/∑ the amount of accounts receivable; The second is to put the "average inventory occupation period" index, that is, σ (one inventory occupation period × inventory amount)/σ various inventory amounts. It can accurately reflect the balance and progress of accounts receivable and inventory, facilitate the analysis and evaluation of the changes of accounts receivable and inventory at any time, and avoid the fact that accounts receivable and inventory cannot be truthfully reflected because of the seasonality of sales or the inconsistency between the selected accounting period and the operating cycle. These two indicators are consistent with the methods used by enterprises in daily management of accounts receivable and inventory, and the information is easy to obtain without additional cost.
2. Long-term solvency indicators
(1) Total cash debt ratio. The ratio of total cash liabilities refers to the ratio of operating cash flow to liabilities. It is a dynamic indicator reflecting long-term solvency, and it is also a conservative indicator of long-term solvency, because it is usually not required to repay debts with net operating cash flow, and under the condition that all debts can be extended, the net operating cash flow should be equal to interest. This ratio reflects the maximum payment ability of the enterprise and determines the maximum borrowing ability. The higher the ratio of total cash liabilities, the stronger the long-term solvency, interest payment ability and borrowing ability of the enterprise, and the smaller the financial risk of the enterprise.
(2) Cash repayment ratio. Cash repayment rate refers to the ratio of net cash flow generated from operating activities to long-term liabilities. This ratio reflects the ability of enterprises to provide cash to repay long-term debts in current business activities. Although enterprises can repay their debts with cash generated from fund-raising activities, cash generated from business activities should be the main source of cash for enterprises. The higher the ratio, the smaller the financial risk of the enterprise.
(3) Interest cash guarantee multiple. Interest cash guarantee multiple refers to the ratio of net cash flow generated from operating activities to debt interest. This ratio reflects the enterprise's ability to repay the debt interest in cash. This ratio should usually be greater than 1. The higher the index, the more cash the enterprise pays interest, and the smaller its financial risk.
3. Profitability indicators
(1) Cash sales rate. Sales cash rate refers to the ratio of net operating cash flow to sales revenue. It shows the net operating cash flow obtained by realizing one-dollar sales and reflects the cash withdrawal ability of the main business of the enterprise. Generally speaking, the higher the ratio, the faster the recovery of sales funds, the better the management of accounts receivable, the smaller the risk of bad debt losses, and thus the smaller the financial risk of enterprises.
(2) Asset-cash ratio. Asset-to-cash ratio refers to the ratio of net cash flow generated from operating activities to average assets. It shows that the net cash inflow of unitary assets can be formed through business activities, which reflects the operating cash collection ability of enterprise assets. Generally speaking, the higher the ratio, the stronger the cash management ability of enterprises. It is also an important index to measure the comprehensive management level of enterprise assets. Cost-expense profit rate index. The total profit of an enterprise, including subsidy income and net non-operating income and expenditure, is income that does not match the cost. It is more reasonable to change the numerator of the calculation formula of cost and profit rate to operating profit, which can truly reflect the income of enterprises.
(3) Cost-expense profit rate index. The total profit of the enterprise includes subsidy income, net non-operating income and expenditure, etc. These factors are the mismatch between income and cost, which will become
Self-inspection report on financial risk management 3 With the further intensification of market competition environment, listed companies are facing increasing market competition and the complexity of financial activities, and their survival and development are facing unprecedented challenges. There are more and more cases in which the financial crisis leads to business difficulties and even bankruptcy. These problems not only infringe upon the legitimate interests of investors and creditors, increase the risks in the capital market, but also affect the stable and orderly development of the macro-economy. Therefore, how to establish an early warning mechanism for financial risks, ensure that financial risks are identified in advance, and implement plans in advance to eliminate potential risks has become a realistic problem that listed companies urgently need to pay attention to and solve.
First, an overview of financial risk early warning of listed companies
Financial early warning is to identify and judge the financial situation of enterprises by analyzing the data of financial statements and related data, and to monitor and resolve the financial crisis faced by enterprises in advance. In practical work, financial early warning should first select appropriate enterprise financial indicators to build a financial early warning index system, and then use relevant analysis methods to analyze and predict the business activities and financial activities of listed companies, and finally get comprehensive early warning results and take early warning measures. Judging from the current situation of financial early warning of listed companies, the effect of financial early warning is often affected by factors such as low attention, improper selection of indicators, poor early warning process and backward analysis methods. The research on establishing and perfecting financial early warning mechanism mainly focuses on the selection of financial early warning indicators and the establishment of early warning models. Especially in the research of early warning model, it has experienced univariate model, statistical model, artificial intelligence model and prediction based on support vector machine method. In recent years, some scholars have introduced corporate governance variables into early warning models and achieved some results.
Second, the status of financial risk early warning of domestic listed companies
(1) Financial early warning indicators are not closely related to the reality of listed companies. On the one hand, financial early warning mostly takes quantitative financial indicators as explanatory variables, and rarely considers other influential but qualitative indicators, such as corporate governance indicators; On the other hand, most of the financial early warning systems are static early warning models, and dynamic indicators are not selected according to the characteristics of the industry in which the company is located, the development situation in different historical periods and the macroeconomic environment, and the weights of specific indicators are not adjusted in time according to the evaluation in different stages, which leads to the difficulty in ensuring the accuracy and objectivity of the evaluation results of the early warning model and the limited practical value of the early warning model.
(2) The financial risk early warning mechanism is not perfect. First, the organizational mechanism of early warning analysis is not perfect, and most of the organizational mechanisms of early warning analysis are not included in corporate governance institutions; Second, there is a gap between the process of financial information collection and transmission and management needs; Third, the methods and means of financial risk analysis are limited. In specific operations, quantifiable financial indicators are often analyzed, and the early warning ability of economic environment and enterprise management is insufficient, and the analysis effect is limited. Financial risk is a dynamic concept, which is influenced by many factors. If we only rely on quantifiable data analysis, the risk coefficient faced by listed companies will inevitably increase. Fourth, the financial risk disposal mechanism is not perfect and the disposal tools are limited.
(3) The construction of financial early warning mechanism information base is insufficient. On the one hand, the data source of the information base is relatively single, and most of the data sources are the company's various financial statements, lacking long-term related party transaction processing information, relevant national policies and regulations information, and the company's macroeconomic environment. On the other hand, the information in the database is not updated in real time and lacks necessary, timely and effective maintenance and update. Due to the lack of personnel and technology, listed companies often rely on external forces to maintain the early warning software system, which makes it difficult to maintain and update the established financial early warning system in time and becomes an empty shelf. At the same time, the financial early warning system is often an independent financial subsystem, and its construction and use are often completed by the financial department alone. The financial early warning model can't exchange data with other business information systems in time, and can't reflect the actual situation in time, which leads to poor timeliness and accuracy of early warning signals.
(4) The professional quality of financial early warning personnel does not match the actual needs. The quality of financial early warning personnel determines whether the early warning mechanism is implemented successfully or not. However, due to the general factors such as profit assessment orientation and shortage of human resources, it is often difficult for listed companies to equip and equip enough financial early warning professionals, and part-time jobs are common. Financial early warning personnel have problems such as low professional level, weak professional skills and lack of experience.
Third, measures to improve the financial risk early warning effect of domestic listed companies
(1) Establish a scientific financial risk early warning organizational structure. First of all, separate financial risk early warning from financial analysis, set up special institutions according to the principles of clear job responsibilities, smooth communication channels and effective cooperation mechanism, organize special personnel to collect and sort out financial risk data, analyze financial risk data according to professional methods, and monitor financial operation in time and accurately, thus laying a solid organizational foundation for financial risk early warning; Secondly, improve the financial risk control system, clearly divide the risk responsibility from the organizational and economic aspects, give the risk managers the benefits they deserve, mobilize the enthusiasm of enterprise managers and employees, and improve the motivation to control the financial risks of enterprises.
(2) Optimize and improve the financial risk management process. Reform the financial risk management process, including information system maintenance, financial risk assessment, financial risk response, financial risk assessment and improvement, and process improvement to make the financial risk management process run smoothly. Especially in the process of financial risk monitoring and reporting, give play to the role of financial risk early warning information system, and provide a comprehensive data base for risk management of listed companies. Through the optimization and improvement of the process, financial management can be based on evidence, orderly management, strict monitoring and effective information.
(3) Build a realistic financial risk early warning index system and model. On the one hand, in the construction of the index system, ensure that the indicators include different types of key financial indicators, including indicators that can reflect profitability, such as return on net assets, earnings per share, return on invested capital, and profit rate of costs and expenses. Solvency indicators, including quick ratio, quick ratio and current ratio; Operational capacity indicators, including shareholders' equity turnover, working capital turnover rate, accounts receivable turnover, etc. ; Cash flow information indicators, including capital preservation and appreciation rate, capital accumulation rate, net profit growth rate and so on. At the same time, in the selection of early warning indicators, we should expand the scope as much as possible, so that more indicators can enter the early warning system and model, such as the proportion of tradable shares, the proportion of independent directors, the proportion of independent legal persons in the board of directors, the number of directors, supervisors and senior executives, the proportion of total compensation and other corporate governance-related factors; On the other hand, in the aspect of financial risk early warning model, the advanced foreign research results are combined with the specific situation of our country, and the univariate model is changed into multivariate model, so as to find financial risk signals as soon as possible and ensure that listed companies can take effective preventive measures in the embryonic stage of financial risk.
(4) Strengthen the construction of financial early warning mechanism information base. The data sources in the information base should include not only various financial statements of listed companies, but also various internal information sources such as long-term transaction processing information, relevant national policies and regulations, and the macroeconomic environment in which the company is located. At the same time, it ensures the real-time updating of information materials and the timely and effective data, improves the systematicness, predictability, dynamics and effectiveness of the information base, and provides original data for the financial early warning system and financial status analysis and monitoring of listed companies.
(5) Always pay attention to changes in the market environment and strengthen daily monitoring. The listed company is not an independent economy, and it needs to circulate resources with other enterprises in the market to produce benefits. Especially in the market economy environment, we should pay close attention to the changes of our competitors and know ourselves before we have a chance to survive and develop. Moreover, the change of industry environment has a vital impact on the formulation of strategic decisions of operators, and then directly affects the financial situation of enterprises. Therefore, we should strengthen the daily monitoring of the financial early warning system, and remind the management to take measures to prevent financial risks in advance when there are key factors that endanger the financial situation of enterprises.
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