基于现金流信息结构的企业组织循环效率评价的神经网络模型

本文运用组织循环理论,在分析企业组织循环效率与现金流信息结构相关关系的基础上,从理论和实证两个方面,提出对企业组织循环效率具有显著表征能力的现金流类财务指标,并据此构建基于现金流信息结构的企业组织循环效率评价的神经网络模型,力图解决评价模型在实践操作层面上的应用问题,从而为企业风险预警管理和投资者投资决策提供参考依据。

Artificial Neural Network Model of Evaluation for Efficient of Organization Cycle in Chinese Enterprises Based on the Information Structure of Cash Flow

This paper analyses the correlativity between the efficiency of organization cycle in Chinese enterprises and the information structure of cash flow by using the theory of organization cycle.Based on theoretical analysis and empirical test,the author puts forward several financial indexes of cash flow on efficiency reflecting the symptoms of Organization Cycle.The indexes can be used to set up the Artificial Neural Network model for efficiency of organization cycle in Chinese enterprises based on the information structure of cash flow.This paper tries to solve the application problem of evaluation model in the level of practice,and also to provide reference for the early-warning management of the enterprise risk and investor decision-making.