摘要
以现金流量为核心的短期财务预警指标体系,提出了滚动现金预算的短期定量预警方法,从定性、定量、定性与定量相结合三方面阐述企业长期财务预警方法,将财务分析方法沃尔比重评分法应用到财务预警领域,使其成为一种定性与定量相结合的财务预警方法。
Short - term financial early warning system that takes cash flow as the core puts forward short - term quantitative early warning method of rolling cash budget , and sets forth long - term financial early warning method from three aspects: qualitative, quantitative, qualitative and quantitative analysis. I apply Waldo proportion score to financial early warning in order to make it become a method of combination of qualitative and quantitative analysis.
出处
《商业研究》
CSSCI
北大核心
2009年第8期78-80,共3页
Commercial Research
基金
黑龙江省哲学社会科学规划项目:项目编号:08D048
关键词
财务预警系统
预警方法
沃尔比重评分法
financial early warning system
early warning methods
Waldo proportion score