基于现金流视角的建筑业企业财务风险评价体系研究

Research on Financial Risk Evaluation System of Construction Enterprises Based on Cash Flow Perspective

建筑业企业近年的业绩产值增速逐渐放缓,市场竞争越来越激烈,企业的运营压力也在逐渐增大,维持现金流完整性、持续性的难度日益加大,潜在财务风险不断积累。在此形势下,通过现金流量分析及时发现、评价、预警建筑业企业财务风险,对于确保建筑业健康发展、支持国民经济稳中求进具有重要意义。然而,通行的基于现金流量分析企业财务风险评价预警的方法及所采用的指标,没有给予重点关注建筑业企业合理的现金持有量以及用现金支付生产经营费用这一鲜明特点,亟待对建筑业企业财务风险分析评价预警方法进行适当改进,以期推动整个产业健康发展。

The growth rate of performance and output value of construction enterprises in recent years has gradually slowed down,the market competition has become increasingly fierce,the operating pressure of enterprises has also gradually increased,the difficulty of maintaining the integrity and sustainability of cash flow has increased,and potential financial risks have accumulated.In this situation,timely discovery,evaluation and early warning of financial risks of construction enterprises through cash flow analysis is of great significance to ensure the healthy development of the construction industry and support the steady progress of the national economy.However,the current methods and indicators of enterprise financial risk evaluation and early warning based on cash flow analysis do not pay special attention to the distinctive characteristics of the reasonable cash holdings of construction enterprises and the use of cash to pay production and operating expenses.It is urgent to properly improve the methods of financial risk evaluation and early warning of construction enterprises,which is also of key significance to promote the healthy development of the whole industry.