资金营运分析的最优计量基础

Bases of the best measure of capital opertion

营运资金分析的关键 ,在于能够更全面地揭示企业筹资、经营及投资活动中资金流量的信息 .营运资金流动的信息量与界定资金流量计量基础直接相关 ,不同性质资金所包括的经济内涵不同 ,其流动过程所能提供的信息量也不同 .现金会计报表体系是以营运资金本身作为流量基础进行分析的 ,由于营运资金范畴大于“现金”范畴 ,所以在提供信息量以及判断企业偿债能力、获利能力方面 ,其适应性和相关性都不如“现金”广泛 .本文从相关会计指标的逻辑关系角度进行推导 。

The key for the analysis of money management lies in revealing the information of the capital runoff through enterprise money assembling, management and investment. The information volume of the management is in direct connection with the volume of interfacial tension. The economic implication included in the different capital varies greatly, as well as the information volume provided by the process of it. The system of cash accountant report is figured out through capital itself as basis. Since the scale of the managing money is larger than the 'cash'one, the adoption and the relativity of it is not wider than 'cash'in terms of information volume,the judgment of compensation ability and the profit ability. This paper explains the nature of the cash runoff on the basis of logical relations to the accountant index.