| 现金流量评价指标体系的构建 |
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| 引用本文： | 梁红,张凤英.现金流量评价指标体系的构建[J].内蒙古煤炭经济,2006(7). |
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| 作者姓名： | 梁红 张凤英 |
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| 作者单位： | 烟台职业学院会计系 山东烟台264025 |
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| 摘 要： | 目前以权责发生制为原则并以利润为中心建立的企业经济效益评价指标体系不够完善,应当建立一个全新的现金流量评价指标体系,用以监控和防止企业由于现金流量不足引发的各种财务危机。
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| 关 键 词： | 现金流量 评价指标体系 财务比率 |
Building of evaluating target system of cash floating rate |
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| LIANG Hong ZHANG Feng ying.Building of evaluating target system of cash floating rate[J].Inner Mongolia Coal Economy,2006(7). |
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| Authors: | LIANG Hong ZHANG Feng ying |
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| Institution: | LIANG Hong ZHANG Feng ying |
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| Abstract: | The financial benefits evaluating indicator system of enterprises is not perfect at present in that it is based on the accrual basis and income.So,a brand-new cash flows evaluating indicator system should be constructed to monitor and prevent the various crises triggered by the lack of cash flows of enterprises. |
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| Keywords: | cash flows the evaluating indicator system the financial ratio |
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