摘要
现金流是企业财务状况的综合表现 ,对现金流警兆的研究是企业实施财务预控的关键。把握现金流财务预警警兆应关注以下几方面内容 :一是抓住现金流管理的关键点 ,将管理重心集中于对目标执行起主要影响的因素 ;二是设计一套指标体系 ,以单变量分析辨明现金流警兆 ;三是综合考虑各种影响因素 。
Cash Flow is a comprehensive index expressing an enterprise's financial position. It is a key problem for the forehand control of a company's finance to study the presage of early warning of cash flow. Three things are very important to understand the presage of financial early warnings: Firstly, management should be focused on cash flow, special care should be taken to those factors mainly affect objective performance. Secondly, a single variable analysis should be designed based on an index system to distinguish the presage of early warnings. Thirdly, to identify the presage of early warnings with qualitative methods by thoroughly examine all kinds of factors.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第4期81-83,共3页
The Theory and Practice of Finance and Economics
