Analysis of coupling between information systems and a financial risk early warning mechanism

摘要

Based on a study of coupling between enterprise information systems and a financial early warning mechanism, we analyse the relationship between the informationization condition and the financial early warning effect and demonstrate that higher informatization level is more likely to achieve real-time monitoring of enterprise financial risk for better early warning effect while lower informatization level leads to worse financial risk monitoring effect, which is likely to result in ignorance of short-term warning and a worse warning effect. Given to the coupling degree between the module and the system, appropriate financial early warning indexes are selected with an analytic hierarchy process and fuzzy comprehensive evaluation is adopted to verify the early warning indexes selected. When evaluating the validity of evaluation indexes, verification is conducted with Company M as the object. Our research improves the study on a financial early warning theory and practice and provides reference to applications of a financial early-warning index. Later work, however, shall further improve early warning indexes from the viewpoint of system coupling, to select and explore more non-financial indexes to improve the financial early warning model.