论文部分内容阅读
传统的企业财务评价主要是对企业盈利能力、债偿能力、成长能力等项指标的综合评价。体现各项指标的实际比率,一般均以企业的资产负债表、损益表及财务状况变动表等为基本的数据为依据。这种信息一定程度上能反映企业的综合能力,但在评价企业现金及实物资产的流动性,特别是实际偿债能力时,则表现得力不从心。首先,从盈利能力指标看。企业的收益主要表现在对投资项目的回报、债权人款项的回收,即销售商品、提供劳务、投资收益以及其它相关的业务收入等,这实
The traditional enterprise financial evaluation mainly focuses on the comprehensive evaluation of such indicators as corporate profitability, debt repayment ability and growth ability. The actual rates that reflect the various indicators are generally based on the firm’s balance sheet, income statement, and statement of changes in financial position. To a certain extent, this kind of information can reflect the comprehensive ability of enterprises, but it can not help in assessing the liquidity of enterprise cash and physical assets, especially the actual solvency. First of all, from the profitability indicators. The company’s revenue is mainly reflected in the return on investment projects, the recovery of creditors, that is, sales of goods, rendering services, investment income and other related business income, which in fact