论财务危机预警研究的两大难题

有效的财务危机预警系统不仅可以预知危机、防范风险，起到未雨绸缪的作用，而且还能及时寻找导致财务危机的根源，使经营者有的放矢，避免企业破产。财务危机预警模型的构建和样本选取两大难题，是制约财务危机预警研究向纵深发展的重要因素。

Discussion of two major difficult problems on early warning of financial crisis

A effective early warning system for financial crisis, can not only foresee the crisis, take precautions against the risk, play a role in make a plan to face the difficult in advance, and can also look for the origin cause of the financial crisis in time, make the operator focus on the main object, avoid enterprises bankrupt. This text thinks that, two major difficult problems, financial crisis early warning model construction and sample choosing, is the important factor restricted the deep developing of early warning research of financial crisis.