| 企业财务预警综合指标体系的构建及应用研究 |
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| 引用本文： | 何明,解梁军.企业财务预警综合指标体系的构建及应用研究[J].长春工程学院学报(社会科学版),2009,10(4):43-46,53. |
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| 作者姓名： | 何明 解梁军 |
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| 作者单位： | 1. 吉林大学,财务处,长春,130012
2. 上海电力工业局,教育培训中心,上海,200432 |
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| 摘 要： | 在传统财务预警指标的基础上,引入EVA指标和现金流量指标,形成了一套以EVA指标监测为核心,以传统财务预警指标监测为重点,以现金流量指标监测为基础的企业财务预警综合指标体系,从而把点、面预警实现了有效结合;并结合财务预警综合指标体系对亏损上市公司的财务状况进行了实例分析。
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| 关 键 词： | 财务预警 EVA指标 传统财务指标 现金流量指标 |
Establishment and application of the comprehensive early warning financial index system of enterprise's financial crisis |
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| HE Ming,XIE Liang-jun.Establishment and application of the comprehensive early warning financial index system of enterprise''s financial crisis[J].Journal of Changchun Institute of Technology(Social Science Edition),2009,10(4):43-46,53. |
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| Authors: | HE Ming XIE Liang-jun |
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| Institution: | HE Ming,et al.(Finance Office,Jilin University,Changchun 130012,China) |
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| Abstract: | This article,which based on the traditional target,joins the cash flow target and the EVA target together to establish the comprehensive proclaiming financial index system of enterprise's financial crisis.In order to find out the reasons of the business financial crisis,it sets the loss company for example to analyze,which starts from enterprise's cash flow and unites the tradition target and the EVA target. |
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| Keywords: | early-warning of financial crisis EVA traditional financial target cash flow target |
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