| 现金流对我国上市公司财务危机影响的实证研究——基于2006-2007年新增ST企业数据 |
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| 引用本文： | 韩士专,彭进.现金流对我国上市公司财务危机影响的实证研究——基于2006-2007年新增ST企业数据[J].天津商学院学报,2009,29(1):49-54. |
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| 作者姓名： | 韩士专 彭进 |
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| 作者单位： | 华东交通大学经济管理学院,南昌,330013
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| 摘 要： | 选取2006--2007年新增被特别处理（ST）的93家上市公司，并选取相关样本与其配比，通过建立以现金流为基础的回归模型进行实证分析，发现ST企业在陷入财务危机前投资活动净现金流量与其盈利能力负相关。提醒企业在当前经济形势下稳健性经营，更多的关注主营业务，提高经营现金流量。
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| 关 键 词： | 财务危机 现金流量 回归分析 |
Impact of Cash Flow on Financial Crisis: An Empirical Study of China's Listed Companies——Based on Data of New ST Listed Companies in 2006 and 2007 |
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| HAN Shi-zhuan,PENG Jin.Impact of Cash Flow on Financial Crisis: An Empirical Study of China''s Listed Companies——Based on Data of New ST Listed Companies in 2006 and 2007[J].Journal of Tianjin University of Commerce,2009,29(1):49-54. |
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| Authors: | HAN Shi-zhuan PENG Jin |
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| Institution: | (School of Economics and Management, East China Jiaotong University, Nanchang 330013, China) |
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| Abstract: | The paper chooses the new 93 ST listed companies in 2006 and 2007, builds a cash flow model on an empirical analysis of some samples, and finds that, prior to financial crisis, there is a negative correlation between net cash flow in investment and profitability. Therefore, the paper proposes that, in current economic situation, companies should maintain the operating stability, pay more attention to main business and increase operating cash flow. |
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| Keywords: | financial crisis cash flow empirical analysis |
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