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财务弹性是指企业筹资对内外环境的反应能力、适应程度及调整余地。通常用经营现金流量与支付要求(指投资需求或承诺支付等)进行比较来衡量企业的财务弹性。保持适度的财务弹性,是企业灵活适应资本市场变动的必要条件,是合理运用财务杠杆获取收益的前提,是调整融资规模、融资结构的基础。财务弹性的
Financial flexibility refers to the ability of corporate financing to respond to the internal and external environment, the degree of adaptation and room for adjustment. The financial resilience of an organization is usually measured by comparing operating cash flows with payment requirements (ie, investment needs or committed payments, etc.). Maintaining appropriate financial flexibility is a necessary condition for enterprises to adapt flexibly to changes in the capital market. It is a precondition for rational use of financial leverage to obtain returns and a basis for adjusting the scale of financing and the financing structure. Financially flexible