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自由现金流的本质与统计方法剖析 被引量:1

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摘要 文章首先分析了得到较多应用的几类自由现金流的定义与统计方法,基于自由现金流的“自由使用”本质,分析出两大类主流方法的差异根源在于其认为“股利支出”和“投资支出”是否“自由”。在此基础上,提出了宽松的自由现金流定义,将“股利支出”和“投资支出”都统计在内,并且指出其本质是理想定义在现实的合理变形。
出处 《生产力研究》 CSSCI 北大核心 2007年第2期140-142,共3页 Productivity Research
基金 暨南大学珠海学院引进人才科研基金(2005-00-001)
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参考文献9

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共引文献3

同被引文献13

  • 1符蓉,黄继东,干胜道.“自由现金流量”概念及计算方法分析[J].会计之友,2007(01X):15-16. 被引量:21
  • 2李寿喜.产权、代理成本和代理效率[J].经济研究,2007,42(1):102-113. 被引量:411
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