摘要
通过对当前流行的众多财务风险预警模型缺陷的分析,我们应当选择一个全新的视角,以现金流量分析为基础,构建财务风险预警新模型,以提高预警模型的敏感性、准确性、适用性、监控性、超前性。
By analysing the models for financial risk early - warning system used widely today, we can find there are many defects. We should select a new angle, from a new prospective , based on cash flowing analysis , which aims to improve the sensitivity , accuracy and applicability of the financial risk early - warning system to supervise in advance
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2007年第6期40-45,共6页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
现金流量动态预算分析模型
现金流量指标动态分析模型
理念创新
预警准确度
Dynamic Budget Analysis Model for Cash Flow
Dynamic Analysis Model for Cash Flow Targets
Concept Innovation
Accuracy of Early - warning