财务危机是企业所面临各种风险的集中表现，它受到企业外部环境因素影响，并通过企业管理者行为对企业财务状况和经营成果产生影响，并在财务恶化的基础上逐渐导致企业发生亏损、出现偿付困难、甚至濒临破产。如何预先提醒企业管理者财务危机发生的时间、危机程度、危机来源一直以来是众多学者研究的课题。本文通过对乐视网进行财务预警分析、财务分析、管理行为分析，运用行为经济学、管理学原理揭示乐视网陷入财务危机的原因，分析财务危机发生及对其进行财务预警的规律，并指出各种分析方法应用到财务预警制度建立中的利弊，结合相关理论及实践，建立以财务分析和行为经济学原理为基础的企业财务预警分析系统，即矩阵式财务预警分析系统和预算盾财务预警分析系统，在传统线性财务预警系统的基础上减少其在实际应用中存在的局限性，从而达到提高企业财务预警管理水平，帮助企业建立财务预警分析系统的目标。

Financial crisis is the concentrated expression of all kinds of risks faced by enterprises, and it is influenced by the external environmental factors of enterprises, and it has influence on enterprise's financial status and operating results through the behavior of enterprise managers, and on the basis of financial deterioration, it leads to the loss, repayment difficulty and even the imminent bankruptcy. How to remind the enterprise managers of the time of financial crisis, the degree of crisis, the source of crisis has been a subject of many scholars. In this paper, through financial early-warning analysis, financial analysis, management behavior analysis of LETV, applying behavioral economics and the principles of management to reveal LETV into the financial crisis causes, analysis of financial crisis and financial early-warning of the law, and pointed out that various analytical methods applied to the establishment of financial early-warning system pros and cons, based on the related theory and practice, the paper establishes the enterprise financial early-warning analysis systems name matrix financial early-warning analysis system and budget shield financial early-warning analysis system based on the principles of financial Analysis and behavioral economics, and reduces its limitation in practical application on the basis of traditional linear financial early-warning system. So as to improve the enterprise financial early-warning management level, to help enterprises establish financial early-warning analysis system.