分析了评价财务危机的指标体系和财务危机等级的划分，论述了粗神经网络的结构和基本原理，叙述了基于粗神经网络的财务危机预警方法，并给出了一个基于粗神经网络的财务危机的预警实例。实验结果表明，该方法应用于财务危机预警中是有效的，为财务危机预警提供了一条新的研究思路和方法。

This paper introduces the index system and the grade partition of enterprise financial crisis. The structure and the fundamental principle of the rough neural network are discussed. The paper designs a method for enterprise financial crisis predicting based on rough neural network. An example in financial crisis predicting is given to validate the algorithm. The results show the feasibility and validity of the method. The research work supplies a basis for further study of applying rough neural network for enterprise financial crisis predicting.