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Currently, the enterprise early warning system is mainly based on financial indicators system warning systems. Its essence is through the financial statements and related management information analysis, monitoring their actual financial situation departure warning line strength levels and early warning signals in order to take effective measures to control financial risks [1].

然而根据现代企业理论，企业是各项契约的最终结合点。因此，企业的危机从源头上讲应该是多方面的，可能涉及到契约的每个节点。此外，在绩效评价方面，美国著名的会计学教授罗伯特•卡普兰提出了“平衡计分卡” 的观念，打破了传统的只注重财务指标的业绩管理方法。

However, according to the modern theory of the firm , the firm is the ultimate combination of various contractual point . Therefore, enterprises should be speaking from the source of the crisis is multifaceted, may relate to the contract each node . In addition, performance evaluation , the famous American accounting professor Robert • Kaplan (Robert S. Kaplan) proposed a " balanced scorecard " (Balanced Scorecard, abbreviated BSC) concept , breaking the traditional focus only on financial indicators performance management approach . Although the Balanced Scorecard performance evaluation system, but the construction of the enterprise warning model has some insight: corporate crisis epitomized financial crisis, and the root causes of the financial crisis is multifaceted ; Therefore, the enterprises concerned about the financial warning model warning , but also should pay attention to the source of the crisis caused by the financial indicators . This paper tries to financial indicators , based on the Balanced Scorecard framework to build enterprise financial and non-financial , quantitative and qualitative long-term corporate warning model .

Balanced Scorecard Performance Evaluation will be divided into financial (Financial), customer (Customer), internal business processes (Internal Process) , and learning and growth (Learning and Growth) four dimensions (Perspective).

有鉴于此，企业长效预警模型应由财务预警、顾客预警、内部业务流程预警、学习与成长预警四个模块构成。其中财务预警是核心，其他模块的预警信息是引爆下期财务预警的根源。因此，顾客、内部业务流程、学习与成长三个预警模块可以直接向企业预警系统报警，也可以通过财务预警模块向企业预警系统报警。

[2] In view of this , companies should be long-term financial early warning early warning model , customers warning, warning internal business processes , learning and growth warning four modules. Which is the core financial early warning , early warning information of other modules is detonated under the root causes of the financial early warning . Therefore , customer, internal business processes, learning and growth three warning module directly to the corporate warning system alarm , the module can also be financial early warning system alarm warning to businesses and, of course , the former is more conducive to business promptly take effective measures to control financial risks. Enterprise warning model specific structure shown in Figure 1 .

Corporate financial indicators warning model design includes the following five areas: solvency , operations , profitability , capacity development and cash-flow capabilities.
( One ) early warning indicators of solvency
1 Current ratio = current assets / current liabilities.
2 Quick ratio = liquid assets / current liabilities.
3 Super Quick ratio = speeding assets / current liab