| 论现金制的财务预警分析 |
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| 引用本文： | 黄辉,陈兴述. 论现金制的财务预警分析[J]. 重庆工商大学学报(社会科学版), 2004, 21(2): 33-37 |
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| 作者姓名： | 黄辉 陈兴述 |
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| 作者单位： | 重庆工商大学,会计学院,重庆,400067 |
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| 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.
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| 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 |
| 文章编号： | 1672-0598(2004)02-0033-05 |
| 修稿时间： | 2004-01-09 |
Indices measure of financial early-warning of cash flow |
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| HUANG Hui,CHEN Xing-shu. Indices measure of financial early-warning of cash flow[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2004, 21(2): 33-37 |
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| Authors: | HUANG Hui CHEN Xing-shu |
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| 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, set up financial early-warning indices from operating, investment and financial activities and verified them with two groups of list companies. |
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| Keywords: | cash flow indices of early-warning indices measure |
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