摘要
传统企业资产流动性衡量指标主要是静态指标,而且这些静态指标未考虑非流动资产给企业带来的流动能力影响。在回顾企业内部流动性水平测定文献的基础上,发现设计企业资产流动性需要注意的四个主要方面。以此为基础设计了包括静态流动性指标、动态流动性指标、潜在流动性指标在内的企业资产流动性评价指标,三个不同维度的指标类别能够克服传统企业资产流动性指标评价的缺点和局限性。
Most of traditional asset liquidity index are static indicators, which ignore the effects of non-current assets on the liquidity ability of enterprises. On the basis of reviewing literatures about measur- ing firm internal liquidity, we find that four main questions should be taken into consideration while desig- ning indexes of asset liquidity. In this way, we design a new series of evaluation indexes including static liquidity index, dynamic liquidity index and potential liquidity index, which can overcome shortcomings and limitations of traditional liquidity indexes.
出处
《上海立信会计学院学报》
北大核心
2010年第1期70-76,共7页
Journal of Shanghai Lixin University of Commerce
基金
国家社会科学基金项目(07BJY025)
高等学校博士学科点专项科研基金项目(20070698047)