17家银行类上市公司现金流量表分析  

Analysis of Cash Flow Statements of 16 China's Public Corporations Relating to Banks

作　　者：董文杰[1] 

机构地区：[1]新疆财经大学应用数学学院,新疆乌鲁木齐830012

出　　处：《绵阳师范学院学报》2014年第11期20-24,共5页Journal of Mianyang Teachers＇ College

摘　　要：目前我国A股市场中严格以银行类上市公司有16家,通过对其中的四家公司2013年度的现金流量表进行结构分析,利用SAS软件使用层次分析法和公式比率分析法,再选取一些指标,并对其进行估计和评价该银行的资产的流动性、获取现金能力和发展能力,最后获取综合现金流指标值.At present, there are strictly 16 public corporations relating to banks in China＇s A share market, the cash flow statements of 2013 of 4 of them were analyzed by using the software SAS with methods of analytic hi- erarchy process and Ratio analysis, and their liquidity of assets was estimated and evaluated by selecting some in- dex, aiming at obtaining their cash capacity and development potentials, and in the end, their comprehensive in- dex value of cash flow was figured out.

关 键 词：现金流量表 结构分析 层次分析 银行上市公司 

分 类 号：F231.5[经济管理—会计学]