| 金融危机背景下企业现金流运行中的政策影响研究 |
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| 引用本文： | 陈志斌,刘静.金融危机背景下企业现金流运行中的政策影响研究[J].会计研究,2010(4). |
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| 作者姓名： | 陈志斌 刘静 |
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| 作者单位： | 南京大学商学院管理学院/南京大学财务与会计研究院,210093 |
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| 基金项目： | 国家自然科学基金，教育部人文社会科学研究项目，教育部"国际金融危机应对研究"应急课题，南京大学商学院科研基金 |
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| 摘 要： | 目前鲜有学者将企业现金流的研究视角放在宏观政策层面上,本文抓住了金融危机这一契机,以财政政策为研究对象,将其对企业现金流的影响分为财政政策在宏观层面的传导、财政政策在宏观微观间的传导、财政政策在微观层面的传导三大过程进行尝试性分析,得出传导链条,并提出了危机中企业现金流管理的两大关注点,以期对危机中企业现金流断流风险的防范以及相关宏观经济政策的制定有所帮助。
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| 关 键 词： | 金融危机 财政政策 现金流 断流风险 |
Approach to Policy Effect on Corporate Cash Flow under the Background of Financial Crisis |
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| Chen Zhibin,Liu Jing.Approach to Policy Effect on Corporate Cash Flow under the Background of Financial Crisis[J].Accounting Research,2010(4). |
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| Authors: | Chen Zhibin Liu Jing |
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| Abstract: | Recently there are few scholars who study corporate cash flow from the perspective of macro-policy. This paper focuses on the fiscal policy under the background of financial crisis, and tries to analyze its effects on the corporate cash flow with three processes, namely, transmission on macro-level,transmission between macro-level and micro-level, and transmission on micro-level. A transmission chain is established with the above-mentioned analysis. The paper also puts forward two considerations of cash flow management during crisis, in order to prevent the risk of cash flow breakdown, and be beneficial to the formulation of macro-economic policy. |
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