Chinese chemical listed companies face fierce competition and huge risks and uncertainties, even financial crisis, amid rapid development of Chinese and world economy. In this connection, it is necessary for businesses to create financial early-warning model by which potential financial problems can be identified in advance and relevant actions can be taken to avoid risks. By adopting efficacy coef-ficient methods to conduct financial early-warning for the listed fundamental chemical firms, accuracy of evaluating financial risks of those companies can be attained. Roots of potential crisis can be found through processes and results of financial early-warning. As a result, ef-fective measures can be put in place to reduce risks and losses and improve corporate management.%随着中国与世界经济的不断发展，中国的化工行业上市公司竞争日益激烈，同时也面临着巨大的风险和不确定性，企业有随时发生财务危机的威胁。在激烈的竞争环境下，有必要建立一套企业的财务风险预警模型，企业可以提前了解即将发生的财务危机，能够采取有效措施使企业避免危机的发生。通过功效系数法建立财务预警模型可以有效地对基础化工行业上市公司进行财务预警，它在一定程度上提高了基础化工行业上市公司财务风险状况评价的准确性。企业应该通过财务预警的过程和结果，发现财务危机形成的原因，并且及时采取有效的措施，保证降低企业的风险和损失，同时提高企业经营管理水平。
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