财务预警指标的全面构建和分析

The complete conformation and analysis to the ratios of financial early warning

针对导致财务信息失真和利润操作的“会计戏法,”摒弃了传统的财务指标,提出了基于现金流量基础的全新的财务指标——现金盈利值CEV和现金EVA值,并在此基础上从企业的深层次上构建了财务预警的指标体系。

Refer to trick of accountant leading to financial information lacking fidelity and profit manipulating, The author discards the traditional financial ratios. Put forward two fresh ratios： Cash earning value （CEV） ＆ Cash economical valued added. And based on those establishs the ratios of financial early warning