摘要
一般说来,企业生产经营得以持续的基本条件是获得足够的现金流量。文章尝试从现金流量角度出发,通过分析和准确把握现金流量指标来进行财务预警,以期对财务危机预警系统的研究有所帮助。
Generally speaking, obtaining enough cash flow is the basic condition that enterprise＇s production and management can be lasting. From the cash flow, the following dissertation analyzes how to assure the guide line of cash flow would forewarn the financial crisis accurately, hoping this dissertation will be helpful for the study on financial crisis forewarning system.
出处
《改革与战略》
北大核心
2008年第8期144-147,共4页
Reformation & Strategy
关键词
现金流量
财务危机预警
内部控制
cash flow
the financial crisis forewarns
internal control
