企业经营活动现金流量与财务危机的关系研究——基于我国制造业上市公司的经验数据

发布时间：2018-05-15 19:32

本文选题：现金流量 + 经营活动现金流量特征　；参考：《山西财经大学学报》2013年12期

【摘要】：从我国上市公司融资约束下资金筹集的角度出发,利用我国A股制造业上市公司的经验数据,探讨了经营活动现金流量的充足性、稳定性、结构合理性和成长性对财务危机的影响。研究结果表明,经营活动现金流量的充足性、稳定性、结构合理性和成长性均对财务危机的发生具有显著的作用,且其对财务危机、潜在危机和财务正常三种财务状况的影响程度存在差异。
[Abstract]:From the perspective of financing constraints under the financing of Listed Companies in China, using the empirical data of the listed companies of A share manufacturing industry in China, the effects of the adequacy, stability, structure rationality and growth on the financial crisis are discussed. The results show that the adequacy, stability and structure of the cash flow of the operating activities are shown. Both rationality and growth play a significant role in the occurrence of financial crisis, and there are differences in the degree of influence on financial crisis, potential crisis and financial normal three financial conditions.

【作者单位】：西安交通大学管理学院;西安交通大学过程控制与效率工程教育部重点实验室;
【分类号】：F406.72;F832.51;F224

【参考文献】