摘要
现金是企业赖以生存的基础,只有有了足够的现金,企业才能得以生存、发展和获利。因此,企业是否会陷入财务危机,取决于企业有没有足够的现金和与其经营规模相适应的现金支付能力。在借鉴传统研究方法的基础上,运用中国资本市场的数据,采用实证的方法对每股经营现金流量净额与财务危机的相关性进行研究,以期为研究财务危机预警做出微薄的贡献。
The cash is the enterprise survival, and only when an enterprise has enough cash, can it survive, develop and profit. Therefore, whether the enterprise will face a financial crisis depends on whether the enterprises have enough cash and scale of operation compatible with its ability to pay in cash. This paper, drawing on traditional research methods, using China＇s capital market data, makes an empirical study on the net operating cash flow per share and financial crisis, for the purpose of making a modest contribution to the study of warning of financial crisis early.
出处
《张家口职业技术学院学报》
2010年第1期8-10,共3页
Journal of Zhangjiakou Vocational and Technical College
关键词
每股经营现金流量净额
财务危机
相关性
net operating cash
flow per share
the relevance of the financial crisis
