【正文】 s Day. More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying Sales on Chinese Valentine39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。雖然在本次的論文的探討分析中有很多的不足與需要改進(jìn)的地方，但通過(guò)以上分析得出，在研究公司財(cái)務(wù)危機(jī)預(yù)警模式時(shí)，非財(cái)務(wù)指標(biāo)在預(yù)警系統(tǒng)中有著顯著績(jī)效，應(yīng)該得到公司管理者和決策者的注意和重視。文章再?gòu)姆秦?cái)務(wù)指標(biāo)自身的優(yōu)點(diǎn)以及現(xiàn)有的把非財(cái)務(wù)指標(biāo)引入財(cái)務(wù)危機(jī)預(yù)警模式中的成功案例來(lái)說(shuō)明引入非財(cái)務(wù)指標(biāo)的可行性。 五、 結(jié)論 本文通過(guò)對(duì)有關(guān)企業(yè)財(cái)務(wù)預(yù)警模式的文獻(xiàn)探討以及對(duì)已有模型的分析，同時(shí)結(jié)合我國(guó)一些公司在財(cái)務(wù)危機(jī)預(yù)警中財(cái)務(wù)預(yù)警模式所反映的缺陷，進(jìn)而從非財(cái)務(wù)因素的視角探討了有關(guān)企業(yè)的財(cái)務(wù)危機(jī)預(yù)警模式方面的相關(guān)問(wèn)題。雖然這些非財(cái)務(wù)指標(biāo)需要具體的量化來(lái)作 指導(dǎo)，但是，通過(guò)與財(cái)務(wù)指標(biāo)的結(jié)合，它們可以很大程度上反映公司的規(guī)模，公司的獲利能力等。企業(yè)在發(fā)展中如若不斷的注重自身的管理結(jié)構(gòu)變化以及文化的培育，則這種長(zhǎng)期的預(yù)警體系比短期預(yù)期指標(biāo)更能使企業(yè)長(zhǎng)久的生存發(fā)展下去。雖然上述的這些指數(shù)在一定量的統(tǒng)計(jì)中存在偏差性和短暫性，但在對(duì)于企業(yè)在短期的戰(zhàn)略規(guī)劃具有很好的指導(dǎo)意義，相較于單一的企業(yè)利潤(rùn)率和負(fù)債率指標(biāo)等，其更具有 預(yù)警和可靠性。在客戶(hù)維度的指標(biāo)系數(shù)中產(chǎn)品的市場(chǎng)占有率的多少，客戶(hù)的保持率及新增率的增跌幅情況都是企業(yè)在短期的營(yíng)運(yùn)目標(biāo)中可以借鑒和參考的標(biāo)準(zhǔn)。一是，企業(yè)的短期預(yù)警措施；二是，企業(yè)長(zhǎng)期的預(yù)警防范舉措。最后，再?gòu)恼w出發(fā)，論述下基于平衡計(jì)分卡的預(yù)警模型判別準(zhǔn)則。基于這些財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)的相結(jié)合，我們也能夠得出這四個(gè)維度之間的相互關(guān)系，如上圖 5。然而，要做達(dá)到這個(gè)方面就必須對(duì)企業(yè)的各類(lèi)營(yíng)運(yùn)指標(biāo)以及各經(jīng)營(yíng)參數(shù)進(jìn)行縝密的研究與統(tǒng)計(jì)，結(jié)合公司以往的發(fā)展方向與未來(lái)的經(jīng)營(yíng)目標(biāo)，全面綜合的來(lái)衡量企業(yè)的經(jīng)營(yíng)能力，這不僅能夠?yàn)槠髽I(yè)的股東創(chuàng)造更大的財(cái)富，更能為企業(yè)的財(cái)務(wù)危機(jī)預(yù)警做好提前的防范。從內(nèi)部營(yíng)運(yùn)維度的各指標(biāo)分析，如圖表 4： 表 4 內(nèi)部營(yíng)運(yùn)維度的各指標(biāo)分析 內(nèi)部營(yíng)運(yùn)維度指標(biāo) 創(chuàng)新流程 營(yíng)運(yùn)流 程 服務(wù)流程 定義 是指企業(yè)新產(chǎn)品在市場(chǎng)上的占比，上市速度以及開(kāi)發(fā)下一代產(chǎn)品的時(shí)間等 指產(chǎn)品在產(chǎn)出、無(wú)效、報(bào)廢成為廢品與退換的時(shí)間過(guò)程 是指產(chǎn)品從維修的成功率，退換貨率，即售后服務(wù)率來(lái)體現(xiàn)的過(guò)程 性質(zhì) 反映新產(chǎn)品在市場(chǎng)上的接收情況 反映產(chǎn)品的流通和滿(mǎn)意度 反映企業(yè)的產(chǎn)品服務(wù)質(zhì)量 在財(cái)務(wù)預(yù)警中的意義 利于預(yù)測(cè)市場(chǎng)的最新動(dòng)態(tài)，及時(shí)跟新和改進(jìn)產(chǎn)品的進(jìn)度與質(zhì)量 有助于企業(yè)管理者進(jìn)一步洞悉產(chǎn)品動(dòng)態(tài)，做好戰(zhàn)略規(guī)劃 有助于及時(shí)彌補(bǔ)管理缺陷，避免人為風(fēng)險(xiǎn) （四）從財(cái)務(wù)維度的角度分析 平衡計(jì)分卡中的財(cái)務(wù)維度，是其 他三個(gè)維度的出發(fā)點(diǎn)和落腳點(diǎn)。指標(biāo)的設(shè)定主要從創(chuàng)新流程，營(yíng)運(yùn)流程和服務(wù)流程三方面來(lái)劃分。企業(yè)不可能在每個(gè)方面都做的最好，但是作為一個(gè)盈利性質(zhì)的機(jī)構(gòu)，企業(yè)必須在某些 方面滿(mǎn)足顧客的需求，擁有競(jìng)爭(zhēng)優(yōu)勢(shì)，它才能立足。 （三）從內(nèi)部營(yíng)運(yùn)維度的角度分析 內(nèi)部營(yíng)運(yùn)維度主要是從企業(yè)自身來(lái)考慮的。選取三個(gè)有關(guān)學(xué)習(xí)發(fā)展維度的指標(biāo)，如圖表 3： 表 3 學(xué)習(xí)發(fā)展維度的各指標(biāo)分析 學(xué)習(xí)發(fā)展維度的指標(biāo) 員工滿(mǎn)意度 員工貢獻(xiàn) 員工能力 定義 企業(yè)員工對(duì)自我價(jià)值的實(shí)