摘要
财务危机是威胁企业持续经营的根本性危机,财务预警作为经济运行的晴雨表和企业经营的警示灯,在全球金融危机后其重要性更加凸显。现金是企业的血液,现金流量信息作为企业实体资源和财务状况最直接的反映,对企业财务危机具有较强的财务判别和预警能力。本文以现金流量指标对房地产企业进行实证研究,建立房地产业的现金流财务预警模型并检验其预测财务危机能力,为房地产企业提供可操作的规避财务风险的思路。
Financial crisis is the fundamental threat of a going-concern enterprise.Financial early-warning plays more important role in the business operation especially after global financial crisis.Cash is the blood of business and cash flow information can forecast financial crisis effectively as the direct reflection of business financial condition.The thesis takes empirical research on real estate industry using selected cash flow indicators,then establish cash flows financial early-warning model for real estate industry,can put forward thought to prevent financial crisis combined with real estate industry practice.
出处
《北京联合大学学报（人文社会科学版）》
CSSCI
2012年第3期124-128,共5页
Journal of Beijing Union University(Humanities and Social Sciences)
关键词
现金流量
财务危机
财务预警
房地产业
Cash flow
Financial crisis
Financial early-warning
Real estate industry
