基于财务战略管理思想的企业短期偿债能力评价体系研究
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引用本文:王福胜,宋海旭.基于财务战略管理思想的企业短期偿债能力评价体系研究[J].财经理论与实践,2011,(1):58-64
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作者单位
王福胜,宋海旭 (哈尔滨工业大学 经济与管理学院哈尔滨150001) 
中文摘要:由于现有的短期偿债能力评价指标存在诸多局限性,通过从财务战略管理角度提出评价短期偿债能力的新思路,运用定性分析法和主成分分析法建立包含基本指标和辅助指标在内的新评价体系,运用聚类分析法和调整后的算术平均法对各个指标的标准值进行测量,对新的评价体系的运用进行案例分析。结果表明,基本指标和辅助指标可分别从现有水平和未来变化趋势两个角度全面有效地评价企业短期偿债能力。
中文关键词:短期偿债能力  财务战略管理  基本指标  辅助指标  标准值
 
Evaluation System of Short-term Solvency in Listed Companies Based on Strategic Financial Management Theory
Abstract:Due to the limitations of traditional indexes of short-term liquidity, strategic financial management theory provides a new way to think about the evaluation. A new evaluation system including the basic indexes and auxiliary indexes is established by qualitative analysis and Principal Component Analysis. And the standard value of the indexes is calculated by clustering analysis and adjusted arithmetic average. Then the new evaluation system is verified by a case study. The results showed that the new indexes can evaluate not only the present short-term solvency but also the future trend of it.
keywords:Short-term Solvency  Strategic Financial Management Theory  Basic Indexes  Auxiliary Indexes  Evaluation Standard
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