In the changing economic conditions and volatility in financial environments in commercial is very important for predict financial performance, One of these is predict financial crisis and bankruptcy assessment. Data envelopment analysis (DEA) is a powerful tool available to managers that Benchmark your company's performance in their business activities. The conventional data envelopment DEA models are to evaluate each DMU optimistically. DEA is evaluation model from the optimistic viewpoint. In fact it will be evaluated in optimistic state. However, other models have been introduced in the DEA to measure the efficiency with which the pessimistic viewpoint of their specific applications such as assessing the failures and bankruptcy. In this paper combine Rough set theory and a new model in DEA about bankruptcy and it measure the efficiency and bankruptcy with establishment of an information system and the use of indicators calculates bankruptcy and efficiency using DEA Rough concepts and Fuzzy Rough. The results of the model in determining bankruptcies reviewed the number of organization.