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传统企业资产流动性衡量指标主要是静态指标,这些静态指标主要反映的是已实现的资产流动能力。企业具备的股权和债务融资能力是企业资产潜在流动能力的体现,在企业需要时可以转变为现实的资产流动能力。文章回顾已有文献并结合股权和债券融资两个方面,构建了企业资产潜在流动性评价指标,完善了既有的企业资产流动性评价指标体系。
The traditional measure of corporate liquidity liquidity is mainly static indicators, these static indicators mainly reflect the realized asset liquidity. Equity and debt financing capabilities of enterprises is the embodiment of the potential liquidity of corporate assets, can be transformed into real asset liquidity when the business needs. The article reviews existing literature and combines equity and bond financing to construct the potential liquidity evaluation index of enterprise assets and improve the existing evaluation index system of liquidity of enterprise assets.