| 基于现金流量的企业财务预警方法 |
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| 引用本文： | 袁康来,郭平波.基于现金流量的企业财务预警方法[J].商业研究,2009(7). |
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| 作者姓名： | 袁康来 郭平波 |
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| 作者单位： | 1. 湖南农业大学商学院,长沙,410128
2. 湖南农业大学科学技术师范学院,长沙,410128 |
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| 摘 要： | 现金流量在企业财务分析中的作用越来越受到重视,从财务危机的预警理论出发,选取能够反映企业财务安全的现金流量类指标,通过对我国农业上市公司财务危机状况的实证研究,利用主成分分析法,建立农业上市公司财务预警模型——T模型,从而为企业提供一个较为准确的分析企业财务状况和预测企业财务风险的工具。
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| 关 键 词： | 农业上市公司 现金流量 财务危机预警 |
Study on the Enterprises' Early Warning of Financial Crisis Based on the Cash Flow |
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| YUAN Kang-lai,GUO Ping-bo.Study on the Enterprises' Early Warning of Financial Crisis Based on the Cash Flow[J].Commercial Research,2009(7). |
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| Authors: | YUAN Kang-lai GUO Ping-bo |
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| Institution: | 1.College of Business;Hunan Agricultural University;Changsha 410128;China;2.Normal College of Science and Technology;China |
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| Abstract: | The role of cash flow becomes more and more important in financial analysis of companies now.Based on early warning of financial crisis theory,this paper provides a more accurate tool to analyze the financial situation and forecast the financial risks in the company by selecting cash flow index that can reflect the financial security and using the principal component analysis(PCA) method to establish China′s agricultural listed companies financial crisis model——T model. |
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| Keywords: | agricultural listed companies cash flow early warning of financial crisis |
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