Research On Q Company’s Financial Risk Early Warning Based On The Perspective Of Cash Flow

With the continuous development of the global economy,the specific financial activities of enterprises are increasingly complex,and financial risks may appear at any time,threatening the operation of enterprises.Cash flow can more truly show the financial situation of an enterprise and the possibility of financial risks,and the bankruptcy of most enterprises is often due to the rupture of cash flow,which is not enough to support the continuous operation of the enterprise.Therefore,in order to ensure the sustainable and sound development of enterprises,it is necessary to introduce relevant indicators of cash flow and build a financial risk early warning model to carry out relevant research.This paper takes Q Company as a case enterprise for related research.Firstly,it analyzes the financial status of Q Company and its early warning status,and finds that its financial status fluctuates greatly,and it lacks early warning consciousness,and there is no special financial risk management department to carry out risk early warning work.Therefore,it is necessary to build a financial risk early warning model from the perspective of cash flow.Secondly,from the perspective of cash flow,17 financial risk early warning indicators are screened from six levels and the weight is determined.According to the data of enterprises in the same industry,the standard value of each level of early warning indicators is calculated and the alarm limit is determined,so as to construct the financial risk early warning model of Q Company based on the perspective of cash flow.Then,the above model is used to calculate the comprehensive efficacy score of the system in the recent 5 years,compare the alarm limit,judge the warning situation and financial risk,and specifically analyze the causes of financial risk.Finally,in view of the problems existing in the financial risk early warning of Q Company,this paper puts forward some measures,such as improving the financial risk early warning mechanism,taking the perspective of cash flow as the focus of the financial risk early warning,and effectively using the application results of the early warning model to prevent financial risks.