Abstract
Corporate objectives are: the survival, development and profitability. In today's world, most enterprises have adopted the model of operating liabilities. This is not a common phenomenon normal and reasonable, but also is an important enterprise business strategy. However, debt management is a double-edged sword. Debt management can solve the shortage of funds enterprises, promote enterprise development and enhance economic strength, increasing the efficiency of the use of funds optimizing the allocation of resources, strengthening internal management, standardize enterprise behavior, access to debt effect, lower capital costs and improve the income level of equity capital. At the same time, liabilities, business has increased the risk of enterprises, especially financial risks. Therefore, the establishment of appropriate financial monitoring and early warning systems, financial management system innovation is the inevitable choice. Through three parts On the liabilities of enterprises operating risk early warning issues. First, an overview of debt management; Second, financial risk management liabilities warning; Third, response measures. Enterprises in business and deal with the financial risks faced a detailed analysis, the building suitable for their own financial management system, strengthen enterprise risk management, to keep possible risks to enterprises in the market continue to consolidate the basis of development.
Key Words：Debt management；Financial Risk；Risk Early Warning；Response measures
