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【正文】 e management systems and the influence of the quality and decisionmaking ability of managers make various business and financial risks to be an objective reality. Therefore, enterprises must establish effective financial early warning system to promptly alert business and financial activities of the various risk factors, and take the necessary measures for improvement effectively. It will be the key factor for enterprise been advantageous in future petition. Enterprise financial warning, which is also known as financial failureforewarning, means an enterprise proceeding a series of effective monitoring against the risk of financial deterioration to obliges and investors. The purpose of this warning is to analyze management failure, survey enterprise financial crisis and adjust itself, all keeping to the law of contradictory movement about financial safety. Financial warning is a system of financial analysis. It will inform the proprietor and other party interested through analyzing business data and financial statements, using timely financial figures and the methods of relative management. What’s more, it will raise the reasons of financial crisis and problems that hiding in the financing service to forecast possible financial risk. The importance of this system is advising hazardous conditions early and also analyzing specifically, that is to propose a counterplan. I. Establish system policy 1. Scientificalness. It should be followed during all the warning process that is information management, methods choosing, and every link. 2. Systematiess, which requires the enterprise as a whole. On the one hand, there may exist potential risk when every link has bad management。 on the other hand, prehensive and serious analysis is needed when facing possible enterprise risk, as it can reflect bad conditions truly. 3. Perspectiveness which asks the warning system having a function of forecasting future value, but not only doing evaluation against the business results and responsibilities. 4. Economy. Besides its functions, we should consider the rationality when establish enterprise financial warning system. It is required that value of warning information must higher than inputting information. II. Qualitative warning investigation Qualitative warning investigation includes following wellreceived methods: 1. Standard investigation method, which also called risk analysis method. It is a way to investigate and analyze possible facing problems by professionals and consulting panies and documented for enterprise operators’ reference. At the meanwhile, these standard problems are index of financial warning. However, the major shorting is unavailable to giving specific question, so it could not find personality characteristics of every different enterprise. 2. Analysis of “Three Months capital turnover”. Judgment of financial position is made in accordance with “Three Months capital turnover”. Enterprise always confronts with changeable financial environment。 therefore, a good preparation of capital turnover is typical essentially. If this can not be done, then this enterprise is in a tension state. 3. Assessment method, proposed by Renhan Agidy , which is based on a premise: enterprise failure stems from senior management. He had investigated features of enterprise management and defects which may occur bankrupt, as well as contrasted and graded these failures and defects. There were only full marks or zero marks when he evaluated business managements. The figures he gave were shown the condition of its management, the higher, the worse. A safe mark is less than 18。 if evaluated grade surpassed 35, which means the enterprise in serious crisis. Thus, the marks between 18 and 35 constitute a “black zone” in business management. If ones grade is in “black zone”, he should be on the alert to take effective measures to reduce his mark. It is an easy method to make evaluation easier, which tries to change qualitative investigation into quantification. However, the grade giver should have a specific realization on enterprise operator。 otherwise the effect will not be good. Unless doing indepth investigation on business management, an objective grade can be given. III. The financial affairs warning system framework established 1. Financial information collection, transmission mechanism Good financial earlywarning system must be based on a large number of data statistic analysis of the foundation,Includes not only the internal financial information, including external related information,The key is,System information has to be continuously updated, Information system should be constantly upgraded to make sure the timeliness, accuracy and validity of financial information. Because the current information technology is widely used in development and changed the traditional financial reporting models for information processing time is long, huge information use relative lag shortings, realizes realtime transmission and always check and convenient new data transmission mode. Group pany policymakers can Understand and monitoring the financial information of the pany to understand this enterprise39。s financial position and operating results of an enterprise in time,and still can always check industry information and the related enterprise stakeholders of information so that we can realize the pany’s position in petition omnidirectionally to formulate really feasible petition development strategy. At the same time, in financial warning information systems, enterprise information between the various functional departments may be connected, understand the enterprise possible risk of weak links, from the root management to realize resource configuration optimization. 2. Financial prewarning anization The agency is relatively independent of enterprises and don39。t intervene directly in the production and operation of enterprises management and only to the enterprise top management is responsible, members are consists ofbusiness operators and the enterprise internal manageme