构建现金流量财务评价指标体系的思考
首发时间:2008-03-21
摘要:本文在对传统财务评价指标体系进行简要分析的基础上,探讨了建立现金流量财务评价指标体系的必要性;并通过对收益质量、支付能力、营运效率和发展能力四个方面的指标设计,提出了构建现金流量财务评价指标体系的思路。
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Thoughts on the Construction of Cash Flow Financial Evaluation Indicator System
Abstract:Based on a brief analysis of traditional financial evaluation indicator system, this article has discussed the necessity of constructing cash flow financial evaluation indicator system,and through designing financial evaluation indicators from the four aspects of profit quality, payment ability, woking efficiency and development capacity, it gives a general idea on the construction of cash flow financial evaluation indicator system.
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No.1956520850712060****
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