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jian li xian jin liu liang fen xi zhi biao ti xi de tan tao
Author(s): 
Pages: 4-7
Year: Issue:  6
Journal: Finance & Accounting for Communications

Keyword:  现金流量 指标体系 财务职责 评分标准;
Abstract: 本文主要探讨如何建立现金流量分析指标体系 ,以期进一步完善对企业进行外部财务分析的理论与方法。文章以评价企业的财务职责为核心 ,从支付能力、利润质量、营运效率和发展能力四个方面设计了一套相互联系的现金流量分析指标 ,并提出了用评分方法对企业进行总体量化评价的基本思路。
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