求翻译：②建立长期财务预警系统，构建风险预警指标体系。从根本上讲，企业发生财务风险是由于举债等导致的，对企业而言，在建立短期财务预警系统的同时，还要建立长期财务预警系统。从综合评价企业的经济效益即获利能力、偿债能力经济效率、发展潜力等方面入手防范财务风险。从资产获利能力分析，监测的指标有：总资产报酬率（息税前利润资产平均总额），表示每元资本的获利水平，反映企业运用资产的获利能力；成本费用利润率（营业利润成本费用总额），反映每耗费一元所得利润水平越高，企业获利能力越强。是什么意思？

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2 establishment of a long-term financial early-warning system, to build a risk warning indicators. In essence, the enterprise in financial risk is the result of debt, and in business, and the establishment of a short-term financial pre-warning system, it is necessary to establish a long-term financi

② to establish long-term financial early-warning system, construction of risk early-warning index system. Fundamentally, enterprise financial risk is due to borrowing caused by, enterprises, establishment of short-term financial early-warning system at the same time, to establish long-term financial