从现金流的角度预测上市公司的财务困境

To Predict Financial Distress of the Listed Company on the Basis of Cash Flow

在众多企业都热衷于通过各种手段快速扩张的今天,企业往往容易忽视其财务上的风险.因此企业是否有进入财务困境的风险,怎样预测企业的财务困境,已经成为投资者、债权人等相关利益主体越来越关注的问题.本文从投资者最易获得信息之一现金流量表的角度,来分析企业在进入财务困境之前现金流量表相关项目所可能出现的异常情况,以帮助投资者更好的把握企业的财务状况。

Today many enterprises are apt to expand themselves rapidly in various ways ,but they always neglect financial risk.So whether these enterprises would be at the risk of entering into financial distress and how we can predict it have attracted more and more attention from investors ?creditors and other interest groups.Now this article will analyze possibly abnormal situation of correlative items of cash flow statement which is easily obtained by public before enterprises enter into financial distress ,to help investors ?creditors and other interest groups have a better grasp of enterprises' financial situation .