现金流量指标与传统财务指标在企业综合评价中的应用比较

The Applications of Cash Flow Index and Traditional Financial Index in the Business Comprehensive Assessment

企业综合评价模型的建立,人们更多使用了以资产负债表与利润表为基础的传统财务指标,然而在企业风险评价中现金流量状况的影响力可能更大。本文通过搭建以现金流量为基础的指标体系,并以此建立综合评价模型,通过对一组样本的分析指出在风险评价中以现金流量为基础的评价方法与传统评价方法的差别,说明现金流量信息在企业综合评价中的现实意义。

People prefer using traditional financial index based on the balance sheet and the income statement in setting up the comprehensive assessment models. But the cash situation may influence more in the risk revaluation. This paper builds an index system based on the cash flow information, and then sets up the comprehensive assessment models. This paper points out the difference between the two evaluation methods and explains the significance in the business comprehensive assessment.