基于现金流量的高新技术企业财务预警-研究

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1、AbstraetTit!G:HIGH一TECH!NDUSTR!ESF!NANCEEARLY呐峨RNINGRESEARCHBASEDONCASHFLOWMajor:TechnologyEconomy&ManagementStudent:YangLVSignature:SuPervisor:Prof.YanxiaWUSignature:AbstFaCtWiththeglobaleeonomieintegration，eeonomiedeveloPmentofintemationalizationandincreasinglymarket一oriented，intheeontextofthera

2、PiddeveloPmentofseienceandteehnology，nationaloPen一doorPolicysuPPortandalargenumberofforeigninvestment，China，5high一techenterprisestogrowuPquieklyandhavebeeomeanimPortantPillarofeeonomiegrowthforce.Ontheotherhand，theaceelerationofteehnologiealuPgradinghasmadehigh一teehProduetlifeeyelesbecomingshorter

3、andshorter，high一teehenterprisesandthereforefaeesenormousPressureonthesurvivalanddeveloPment.Thefinancialrisksfacedbytheenierprisesgraduallyinereasedandthefinaneialriskdueto1055ofeontrolledtooPeratinginerisisorevenbankruPteyofthenumberofeomPaniesareontherise.ManylistedeomPanies，duetoPoormanagement，

4、deeliningPerformaneeoftheeomPany，therehasbeena1055，finaneialsituationevenmoreseriousabnormalsituation，eventuallyreeeivingsPeeialtreatment，orfaeethedangerofdelisting.Inordertoavoidordefusethefinaneialerisis，eorporatefinanceshouldbeestablishedearlywarningsystemstodeteetwamingsignsandearlywamingsigna

5、lsofPotentialdangertoinformtheenterprisesarefaeingtheoPerators，50thatittakeapProPriateearlywarningmeasures.Theeashflowinformationreeeivedtheuniversalatentionintheresentyear，theeashflowhasbeenPossibletosynthesizetherefleetionenterpriseProfittorealizeinthedegreeaswellasthefundoPerationrisk.Domestiea

6、ndforeignhadtheresearehtoindieatethathasamoreremarkabledifereneewiththeeashflowrelatedfinaneialnorminthenormalenterpriseandbetweenthefinancialcrisisenterprise.ComParewiththefoundationfinaneialearlywarningtarget，whiehhasthesystemwiththetraditiontakethePowerandresPonsibility.“Realizesthesystemtaketh

7、ereeeiPtsanddisbursements，，tobeabletoreflecttheenterpriseaetualstateofoPerationasthefoundationeashflowtarget.This15ahigh一techenterprisefinancialearlywarningsystemsPeeifieationresearch，thePaperfirstintrodueedtheeo