公司财务类变量的风险分析

Analysis on the company financial variables of risk

文章通过介绍公司短期偿债能力、长期偿债能力、盈利能力、现金流量能力、营运能力、发展能力等传统财务类变量,以及高管持股比率、关联方交易、对外担保情况等新增财务类变量,揭示和分析其对公司财务风险的影响。

@@@@This paper introduces not only the traditional financial variables of a company such as the short-term solvency, long-term solvency, profitability, cash flow capacity, operating capacity and development capacity, but also the new financial variables such as the shareholding ratio of senior management personnel, connected transaction, guaranty for others. It reveals and analyzes the influence on the company's financial risk of these factors.