商业银行对企业现金流评估分析方法

商业银行对企业现金流的评估分析非常重要,其直接关系到商业银行贷款决策。通过科学合理的现金流评估分析,银行可以对企业的偿债能力有更加准确的判断,同时还可以帮助银行更好地判断企业的经营状况,进而确保资金安全。本文探讨了商业银行对企业现金流评估分析方法,希望可以对企业现金流的评估分析提供更好的支持。

折现现金流评估方法在矿业权价款评估中适用性分析

采用折现现金流评估方法计算的矿业权价值是期望值,即该矿权在未来一定期限(一般不超过30年)内,投资人或矿业权人所获得的净收益总和。主要参数是设计的,评估值受市场因素影响,并随参数的变化而改变;矿业权价款评估是一种追溯性评估,目的是计算国家在过去某一时期在勘查阶段的投资在现在的价值,主要参数是实际记录的,客观的。因此,折现现金流评估方法仅适于价值评估(二级市场),不适用于矿业权价款评估(一级市场)。矿业权价款评估符合资金时间价值理论,计算公式应另行研究。

Accounting Harmonization for the Assessment of the Public Expenditure in Healthcare Service： Evidence From the Italian Experience

The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.