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财务流动性的强弱基本上取决于流动资产的流动性,受多种因素的影响。进行财务流动性强弱分析,一方面要动态评价分析流动比率、速动比率、现金比率等财务指标;另一方面还要比较分析同业、历史和预算等财务流动性强弱能力状况。现行财务流动性强弱分析方法还存在着一些缺陷,有待改进。
The strength of financial liquidity basically depends on the liquidity of liquid assets, subject to many factors. Analyze the strength of the financial liquidity, on the one hand, to dynamically evaluate and analyze the financial indicators such as current ratio, quick ratio and cash ratio; on the other hand, we should compare and analyze the status of financial liquidity such as interbank, history and budget. There are still some shortcomings in the current financial liquidity strength analysis method, which needs to be improved.