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企业财务危机对宏观经济波动的影响

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摘要 实际经济运行情况表明,企业财务危机对宏观经济波动产生冲击,但我国学界还没有深入研究企业财务危机对宏观经济波动的冲击。因此,本文以1998-2014年间我国宏观经济数据和深、沪两市上市公司季度数据为基础,以经营现金净流量与利息支出之差为负来界定企业财务危机,探讨财务危机发生率的变动与宏观经济波动之间的关系。研究结果表明:财务危机比率变动能够解释宏观经济的波动。本文研究结论也可为政府制定宏观经济政策提供理论参考。
作者 廖晓静
出处 《会计师》 2016年第11期26-27,共2页 Accountant
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