|
| 摘要: |
| 企业财务预警分析的关键在于预警指数的测度.从企业危机的预警机理出发,选取能反映企业安全性的"现金制"指标.指标临界值考虑了企业规模和所处的行业,从企业的经营、投资和筹资等三方面设置了个体财务预警指数.并由此得出了综合财务预警指数,实例检验结果表明该预警指数是有效的. |
| 关键词: 现金制 预警指数 指数测度 现金制 企业财务 预警分析 flow cash financial measure 检验结果 综合 设置 筹资 投资 经营 行业 企业规模 临界值 指标 安全性 选取 机理 |
| DOI: |
| 分类号:F275 |
| 基金项目: |
|
| Indices measure of financial early-warning of cash flow |
|
HUANG Hui CHEN Xing-shu
|
| Abstract: |
| Indices measure is the key to enterprises financial early-warning system. Based on the principle of enterprises distress, the author selected some financial indicators of cash flow, defined their critical value according to various industries and scale, s |
| Key words: cash flow,indices of early-warning,indices measure |