摘要
采用营运资本需求概念来分析企业资金的流动性和融资的匹配性,同时与传统的比率法进行比较。结 果表明,运用营运资本需求法能够更准确地判断企业资金的流动性和偿债能力.
The concept of working capital requirement is used for analyzing current ratio of assets and marching strategy, meanwhile comparative to the results with traditional current ratio in this paper. The results show that using working capital requirement to analyze enterprises'asset liquidity and debt capacity is more correct than that using traditional one.
出处
《黑龙江电力》
CAS
2004年第5期331-333,336,共4页
Heilongjiang Electric Power
关键词
营运资本需求
资产流动性分析
偿债能力
融资匹配
<Keyword>working capital requirement
analysis asset liquidity
debt capacity
marching strategy
