摘要:企业的目标是：生存，发展，获利。当今世界，多数企业都采用负债经营的模式。这不仅是一种普遍的正常合理现象，而且更是企业的一项重要的经营战略。但是，负债经营是一把双刃刀。负债经营可以解决企业资金不足，促成企业发展，增强经济实力；提高资金使用效率优化资源配置；加强内部管理，规范企业行为；获得负债效应，降低资金成本，提高权益资本收益水平。同时,负债经营也增加了企业的风险，尤其是财务风险。因此，建立适当的财务监测与预警系统，是财务管理制度创新的必然选择。本文通过三部分内容浅议企业负债经营的风险预警问题，一是负债经营的概述；二是负债经营财务风险预警；三是应对措施。在企业经营中，应对面临的财务风险进行详细分析，建立适合自身的财务管理系统，加强企业的风险管理，应对随时可能发生的风险，为企业在市场中不断发展夯实基础。 

关键字：负债经营；财务风险；风险预警；应对措施

Abstract:Corporate objectives are: the survival, development and profitability. In today's world, most enterprises have adopted the model of operating liabilities. This is not a common phenomenon normal and reasonable, but also is an important enterprise business strategy. However, debt management is a double-edged sword. Debt management can solve the shortage of funds enterprises, promote enterprise development and enhance economic strength, increasing the efficiency of the use of funds optimizing the allocation of resources, strengthening internal management, standardize enterprise behavior, access to debt effect, lower capital costs and improve the income level of equity capital. At the same time, liabilities, business has increased the risk of enterprises, especially financial risks. Therefore, the establishment of appropriate financial monitoring and early warning systems, financial management system innovation is the inevitable choice. Through three parts On the liabilities of enterprises operating risk early warning issues. First, an overview of debt management; Second, financial risk management liabilities warning; Third, response measures. Enterprises in business and deal with the financial risks faced a detailed analysis, the building suitable for their own financial management system, strengthen enterprise risk management, to keep possible risks to enterprises in the market continue to consolidate the basis of development.

Key Words：Debt management；Financial Risk；Risk Early Warning；Response measures