| 利用现金流量综合分析数据改进上市公司财务危机预警 |
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| 引用本文： | 瞿天易.利用现金流量综合分析数据改进上市公司财务危机预警[J].华东经济管理,2004,18(4):169-171. |
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| 作者姓名： | 瞿天易 |
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| 作者单位： | 徐州工程学院,财经系,江苏,徐州,221008 |
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| 摘 要： | 本文对现金流量进行了重新分类 ,建立了现金流量综合分析模型 ,深入揭示了上市公司现金流量变化的原因 ,从而为不同信息使用者提供了更有价值的信息。在分析现有财务危机预警模型的基础上 ,利用现金流量综合分析模型的有关数据对其进行了改进。通过部分上市公司财务数据对原模
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| 关 键 词： | 现金流量 综合分析 上市公司 财务危机预警 |
| 文章编号： | 1007-5097(2004)04-0169-03 |
| 收稿时间： | 2004/6/21 0:00:00 |
| 修稿时间： | 2004年6月21日 |
Improve the Existing Financial Crisis Early Warning Model of Listed Corporation by Using Corresponding Data from the Comprehensive Cash Flow Analysis Model |
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| QU Tian-Yi.Improve the Existing Financial Crisis Early Warning Model of Listed Corporation by Using Corresponding Data from the Comprehensive Cash Flow Analysis Model[J].East China Economic Management,2004,18(4):169-171. |
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| Authors: | QU Tian-Yi |
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| Institution: | Financial and Economical Department,Xuzhou Institute of Engineering,Xuzhou 221008,China) |
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| Abstract: | This thesis establishes a comprehensive cash flow analysis model by reclassifying cash flow and makes a thorough revelation of the factors leading to changes in cash flow of listed corporations, thus providing more valuable informations for various users. Improvements are made on the existing financial crisis early warning model by using corresponding data from the comprehensive cash flow analysis model. The applicability of the new model is validated by comparing, applying financial data from some listed corporations, its veracity with that of the old one. |
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| Keywords: | cash flow comprehensive analysis listed corporation financial crisis early warning |
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