现金流量表的一种期权分析法

期权理论不仅在衍生金融产品定价上应用广泛,其在公司理财中的应用也日渐普遍。对现金流量进行期权分析并计算其期权价值,可以深入地认识到企业对现金流量的掌控能力,引导人们正确评价经营者的业绩,并为市场上的投资者提供有用的信息。

An Optional Approach to Analyzing Cash Flow Statement

The theory of option is not only widely used in pricing the derivative of financial products, bur also commonly used in corporate finance Through the analysis of the option of cash flow statement and working out the optional value, il is easier to know about the ability of enterprises to control cash flow, which can lead to the proper understanding of performance evaluation and offer valuable information to investors in stock market.