| 公允价值计量的偿债能力分析 |
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| 引用本文： | 罗晖. 公允价值计量的偿债能力分析[J]. 湖南商学院学报, 2007, 14(3): 77-79 |
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| 作者姓名： | 罗晖 |
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| 作者单位： | 湖南省烟草公司,长沙市公司,长沙,410007 |
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| 摘 要： | 随着我国新企业会计准则体系的颁布和实施,公允价值成为会计理论研究和实务操作中的重点问题.如何基于按公允价值计量的会计信息进行财务分析,必将引起有关各方的关注.文章简要讨论了企业偿债能力分析,认为引入公允价值计量后,以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法.
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| 关 键 词： | 公允价值 偿债能力 财务分析 |
A Shallow Approach of Analyzing Paying off Debt Ability Based on Fair Value Measurement |
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| LUO Hui. A Shallow Approach of Analyzing Paying off Debt Ability Based on Fair Value Measurement[J]. Journal of Hunan Business College, 2007, 14(3): 77-79 |
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| Authors: | LUO Hui |
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| Abstract: | With the enforcement and practice of our country's new corporation's accounting rules system,fair value is the main point of accounting theory research and actual practice and operation.It will call much attention that how to conduct financial analysis based on accounting information according to fair value measurement.This paper briefly discusses enterprise debt-payment capability analysis,considering that after bringing in fair value measurement,it is a kind of dovish analysis way of debt-payment ability that analysed enterprise debt-payment capability by operating activities of cash flows. |
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| Keywords: | fair value debt-payment capability financial analysis |
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