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中小企业在我国的国民经济中日益发挥着重要作用，因此有必要针对中小企业的特点,建立合理有效的企业财务风险预警体系以帮助企业规避经营风险、提高经济效益、保证经济健康稳定发展。本文首先分析了中小企业的自身特点及建立财务预警体系的必要性和重要性，再者详细描述了财务预警体系的建立、管理以及评价等，最后针对性地指出财务预警中应注意的问题相关完善建议。

The small and medium-sized enterprise is playing the influential role day by day in our country's national economy, therefore has the necessity in view of the small and medium-sized enterprise characteristic, establishes the reasonable effective business finance risk early warning system to help the enterprise to dodge the operational risk, to raise the economic efficiency, the guarantee economical health steady progression. This article has first analyzed small and medium-sized enterprise own characteristic and the establishment finance early warning system's necessity and the importance, furthermore described the financial early warning system's establishment, the management as well as the appraisal in detail and so on, finally pointed points out the question which in the financial early wa