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经过黄金六年的发展,中国船舶业从2008年第四季度开始面对金融危机引发的船舶行业危机。本文针对我国船舶企业的条件和特点,提出了相应的危机应对策略:建立现金流量财务预警系统来获得“财务安全”。通过分析三家船舶行业上市公司2008年底年报数据,阐述了建立船舶企业现金流量财务预警系统的方法和过程,并改进了测量企业现金支付能力的财务指标,从而使该预警系统能够更好地适用于金融危机下的企业理财环境。
After six years of gold development, China’s shipbuilding industry began to face the crisis of the shipping industry triggered by the financial crisis in the fourth quarter of 2008. In this paper, according to the conditions and characteristics of the shipbuilding enterprises in our country, we put forward corresponding strategies to deal with the crisis: establishing a cash flow financial early warning system to obtain “financial safety”. By analyzing the annual report data of the three listed companies in the shipping industry at the end of 2008, the paper elaborates the method and process of establishing the financial early-warning system of cash flow for shipping enterprises and improves the financial indexes to measure the cash payment ability of the enterprises so that the early warning system can be better applied to Corporate Financial Management Environment under Financial Crisis.