企业财务风险预警模型构建中现金流量分析法的运用  

Application of the Analytic Approach of the Cash Flow in the Early Warning Model of Enterprise's Financial risk is Structured

作　　者：张玮[1] 

机构地区：[1]天津工业大学经济管理学院,天津300134

出　　处：《现代财经（天津财经大学学报）》2007年第6期40-45,共6页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：通过对当前流行的众多财务风险预警模型缺陷的分析,我们应当选择一个全新的视角,以现金流量分析为基础,构建财务风险预警新模型,以提高预警模型的敏感性、准确性、适用性、监控性、超前性。By analysing the models for financial risk early - warning system used widely today, we can find there are many defects. We should select a new angle, from a new prospective , based on cash flowing analysis , which aims to improve the sensitivity , accuracy and applicability of the financial risk early - warning system to supervise in advance

关 键 词：现金流量动态预算分析模型 现金流量指标动态分析模型 理念创新 预警准确度 

分 类 号：F275[经济管理—企业管理]