Establishing and perfecting warning system of financial risk are available measures that depend financial risks. A available warning system of financial risk can foresee the symptom of financial crisis and timely discover the reason which bring corporations deterioration of financial status, then when corporations are confronted with crisis, operator can swiftly take measures to forecast and control the crisis ,at last the forepart of crisis are perished. It is obvious, financial risk prewarning play a very important role to the development of enterprises.But seem form the present, the development of prewarning of financial risk of our country is not still very complete, it is not form one intact theoretical system, the application of model of financial risk early warning is not store in much enough to embodied in, is not form one complete system of financial risk early warning demonstration analysis convincingness of the financial risk early warning is not be getting better yet alse.This paper analyzes the significance of studying financial risk warning model, analyzes and evaluates the studying situation on financial risk warning model domestic and abroad. It points out the problems existing in China's financial risk warning study. On the same time, the paper analyzes systematically t he specific reasons of financial risk formation in listed companies, and explores principles and requirements of construction the financial risk warning models. It also analyzes the situation of financial risk warning when efficiency coefficient method is applied in listed companies of our country, and evaluates objectively its merit and deficiency. This paper proposes the improved method from three ways, for example, the definition of index system, the improvement of marking ways and the definition of warning limit on early warning. The improved efficiency coefficient method is a warning model which combines quantitative model and qualitative model. To a certain extent, it makes up of the inadequate of financial risk warning model, has an empirical analysis by applying the improved coefficient method in the "Unisplendour Guhan". |