The Study On Credit Capacity Of Enterprise Based On Cash Flow Information

Credit capacity of enterprise is an important indicator of the ability, good creditevaluation of the enterprise has important significance to enterprise self and its creditors.This article started from the business economic activity, to analyze cash flow direction whichin the enterprise economic activity process produced with the enterprise debt forming process,proposed the tradition credit capacity target's flaws, has constructed the cash flow creditcapacity evaluating indicator, and graded using Wole's Credit Grading thought that has builtthe enterprise credit capacity appraisal system.In this article, 2004-2006 financial reporting data has carried on the quantitative analysisto the electric power listed company's debt condition, and with the credit capacity appraisalsystem union which builds the enterprise credit capacity carries on the data the judgment.According to the result, confirmed the cash flow credit capacity target to be more scientificand effectively than the tradition credit capacity target.