期刊论文

Study on the Enterprises＇ Early Warning of Financial Crisis Based on the Cash Flow

中文

商业研究

1001-148X

2009

7

25-28

10.3969/j.issn.1001-148X.2009.07.008

湖南省社会科学基金项目《我国农业上市公司财务预警研究》,项目编号：06YB45.

本校为第一机构

现金流量在企业财务分析中的作用越来越受到重视,从财务危机的预警理论出发,选取能够反映企业财务安全的现金流量类指标,通过对我国农业上市公司财务危机状况的实证研究,利用主成分分析法,建立农业上市公司财务预警模型——T模型,从而为企业提供一个较为准确的分析企业财务状况和预测企业财务风险的工具。

The role of cash flow becomes more and more important in financial analysis of companies now. Based on early warning of financial crisis theory, this paper provides a more accurate tool to analyze the financial situation and forecast the financial risks in the company by selecting cash flow index that can reflect the financial security and using the principal component analysis （PCA） method to establish China＇s agricultural l...