现金流风险管理分析摘要我国对现金流量信息的讨论起步较晚，理论讨论和实务讨论还并不成熟。因此，长期以来，我国企业在制定投资决策时，更多的注重资产负债表、利润表分析，很多企业并未完全有效利用现金流量表这一分析工具。论文结合国内学者对现金流量的评价和分析所建立的体系，运用了相关评价模型和现金流状况评价指标体系，对企业现金流方面的信息进行客观、综合评价，使企业的经营管理者及时了解和监控企业现金流动方向和现金持有水平，加强风险防范措施和提高企业运作能力。本文考虑了行业的现金流量特点，侧重选取了房地产企业的案例，结合相关文献讨论，综合分析现金流的特点，分析了企业持有现金的安全性、持续性和增长性，指导企业更好地运用现金流信息对企业的财务状况和经营成果进行评价。最后，本文构建了现金流风险预警体系，这一体系指标，提醒企业关注自身进展中的短期和长期风险，促使企业资金的安全管理和资金运用有的放矢。关键词：现金流、评价模型、生命周期、风险预警AbstractIn china, cash flow information analysis is relatively short. At present, although the cash flow evaluation theory has been greatly developed, but the cash flow evaluation usually limits in one area, the lack of universally accepted evaluation model cannot conduct a systematic evaluation and risk warning for the cash flow of company. Therefore, when making investment decisions, we usually pay more attention to balance sheet and income statement analysis instead of cash flow. Many enterprises are not fully use of the cash flow statement as an analysis tool.This paper firstly establishes the cash flow evaluation index based on the domestic scholars evaluation of cash flow and the analysis of the cash flow system. Then we use the related indicators to evaluate enterprise cash flow information, enable managers to understand and monitor cash flow and cash holding level, prevent risk and improve enterprise operational capability.This paper considers the enterprises in different industries, has sele...
