The Study, Based On The Financial Early-warning Index System Of Enterprise Cash Flow

It is a course worsened progressively that enterprises get into a difficult position, this usually could be found out from the financial affairs. In right time, accurate carrying on early-warning analysis to enterprise's financial affairs is the objective requirement for the market competition system. Financial early-warning system can reach the other shore to play a role in escorting for enterprise's victory. Foreign theory circle make, study already to financial early-warning system, focus on the method of financial early-warning and early-warning model and index study mainly. The domestic study on financial early-warning, no matter are all a weakness theoretically or on practice.Since the seventies of the 20th century, the prevalence of the useful accounting goal with making policy, the information of cash flow has been generally paid close attention to. Already research has indicated both at home and abroad, there is a prominent difference between financial predicament enterprise and non-financial predicament enterprise in the cash flow, the cash flow has financial early-warning ability. The cash flow of the past and present should be able to well reflect the value and bankrupt probability of the company. There is important value in the research, but because it is not got rid of and should count and make the accountant's yoke, the limitation appears day by day. Exactly based on the above-mentioned reasons, try to use the data of the Chinese capital market, study the problem of financial early-warning system from the cash flow visual angle in thesis. On the basis of summarizing financial early-warning of domestic and international enterprises, have probed into the limitation of the early warning-system of the existing enterprise's financial affairs, point out the financial early-warning system of enterprise calls the cash flow. After analyzing and verifying the function of the information of cash flow, propose the cash flow is a financial alarm of enterprises, enterprises should set up the financial early-warning system of cash flow. Analyze, have studied the cash flow characteristics of financial predicament enterprises through the real example, choose the cash flow characteristic index of the prominent difference to construct the e financial early-warning model of the cash flow. Studying principle and procedure of setting up financial early-warning system of enterprise's cash flow conscientiously, and set up and amplify on the foundation of the financial early-warning mechanism of enterprise's cash flow, construct the financial early-warning system of enterprise's cash flow.