摘要
现金是企业赖以生存的基础,只有拥有足够的现金,企业才能得以生存、发展和获利。因此,企业是否会陷入财务危机,取决于企业有没有足够的现金和与其经营规模相适应的现金支付能力。在借鉴传统研究方法的基础上,运用中国资本市场的数据,采用实证的方法对销售现金比率与财务危机的相关性进行研究,以期为研究财务危机预警做出贡献。
Cash is essential to enterprises. Whether enterprises will be in financial collapse depend on whether they have enough cash with its business scope of cash. Based on the traditional research method, this paper makes an empirical study of the correlation of sales ratio and financial crisis with the data of capital markets in China.
出处
《张家口职业技术学院学报》
2010年第3期14-16,共3页
Journal of Zhangjiakou Vocational and Technical College
关键词
销售现金比率
财务危机
相关性
sales cash ratio
financial collapse
correlation