Design and Implementation of the New High-tech Enterprises Financial Risk Early-Warning System

Abstract

Along with the modern science and technology and the economical high speed development, each kind of new high-tech enterprises emerges day by day. The new high-tech enterprises while has high expanding also to face the high risk. How to enable the operator to realize early latent risk in enterprises, realizes question which exists in the finance, has the embryonic stage in the financial risk to take the effective measure promptly, is very important. Therefore, has the important theory value and the reality instruction function to the new high-tech enterprises finance risk early-warning system's research. However, our country related early-warning theory's research start is late and which suitable for the new high-tech enterprises' exclusive early-warning models are few. Therefore, this article in view of new high-tech enterprises' actual situation, in profits from the domestic and foreign related finance risk early-warning theory and in the method foundation, according to the early-warning control principle, the theory which, the method and the technology involves to the financial risk early-warning analysis carries on the comparison, screening and the conformity, constructs the new high-tech enterprises finance risk early-warning model. Based on the above model, this article does take Visual C++6.0 as translates the environment, uses the C/S two architectures to SQL Server 2000 database developments, designs one kind to be suitable for the new high-tech enterprises' financial risk early-warning software system. This system takes the business finance data as a foundation, carries on operations and so on, inquiry, memory and revision through ODBC API and the SQL language visit to the data, has realized the financial control and the computer technology organic synthesis. The system divides into the master data maintenance subsystem, the risk early-warning analysis subsystem and the warning report subsystem.. The risk early-warning analysis subsystem is this system's core, which composed of the risk early radar warning analysis module and the cash flow early-warning module. The system has characteristics and so on dynamic, flexibility and extendibility. The user may act according to the new high-tech enterprises' special details, through methods and so on parameter establishment, target revision, carries on the sensitive analysis, guarantees the early-warning analysis report the accuracy and the reliability. The system realizes the analysis indexing, the simulation, the systematization and the intellectualization, to provide the reference for the user carrying on the financial risk decision-making.

Alternate abstract:

随着现代科技与经济的高速发展，各类高新技术企业日益兴起。高新技术企业在拥有高成长性的同时也面临着高风险性。如何使经营者能够及早意识到财务中存在的问题，察觉到企业中潜在的风险，在财务风险出现的萌芽状态采取及时有效的措施，是非常重要的。因此，对高新技术企业财务风险预警系统的研究具有重要的理论价值和现实的指导作用。 然而，我国有关预警理论的研究起步较晚，适用于高新技术企业的专属预警模型较少。所以，本文针对高新技术企业的实际情况，在借鉴国内外有关企业财务风险预警理论和方法的基础上，根据预警控制原则，对财务风险预警分析涉及的理论、方法和技术进行比较、筛选和整合，构建出高新技术企业财务风险预警模型。 基于上述模型，以Visual C++6.0做为编译环境，采用C/S二层体系结构对SQL Server 2000数据库开发，设计出一种适用于高新技术企业的财务风险预警系统。该系统以企业财务数据为基础，通过ODBC API接口和SQL语言对数据进行访问、查询、存储和修改等操作，实现了财务管理和计算机技术的有机结合。系统分为基本数据维护子系统，风险预警分析子系统和警报报告子系统。其中，风险预警分析子系统是本系统的核心，由风险雷达预警分析和现金流量预警分析两个模块组成。 系统具有动态性、灵活性和可扩展性等特点。用户可根据高新技术企业的具体情况，通过参数设置、指标修正等手段，进行敏感性分析，确保预警分析报告的准确性和可靠性。系统实现分析的指标化、模型化、体系化和智能化，为用户进行财务风险决策提供了参考。