基于现金流量项目的企业财务困境分析  

Analysis of Corporate Financial Distress Based on the Cash Flow Project

作　　者：张倩[1] 

机构地区：[1]渭南师范学院经济与管理学院,陕西渭南714000

出　　处：《渭南师范学院学报》2012年第6期123-128,共6页Journal of Weinan Normal University

基　　金：渭南师范学院2011年校级大学生创新计划项目(11XK075);渭南师范学院科研计划项目(11YKZ001)

摘　　要：选取2011年127家ST公司为财务困境公司,并对每个困境公司进行配对,利用财务困境公司和非财务困境公司T-1年至T-6年现金流量项目数据,通过配对样本T检验,得出财务困境是因超规模筹资和主营业务下滑所导致的结论.The paper selects 127 ST companies in 2011 as financial distress companies, and each company is found in pair. Mak- ing use of the cash flow project data of the financial distress companies and non-financial distress companies from the yearT - 1 to the yearT-6, based on the test of the paired sample T, the conclusion has been reached that the financial distress is caused due to the funds raising beyond scale and main business gliding.

关 键 词：现金流量项目 财务困境 T检验 

分 类 号：F275[经济管理—企业管理]