The sixth ZhangJianLi index system

The sixth ZhangJianLi index system of modern enterprise cash flow analysis.
1. The establishment of the enterprise debt paying ability evaluation system
Enterprise's solvency relationship with the survival of the enterprise, it can be to evaluate the ability of enterprise financial risk, this is corporate investors. Creditors and the enterprise internal management personnel is very concerned about a problem. With the rapid development of economy, the financial risk of the enterprise condition can not completely reflect through the assets and earnings. So add cash evaluation indexes to evaluation index of enterprise debt paying ability is particularly important.
2. The establishment of the enterprise operation ability evaluation system
Operation ability is used to reveal the enterprise capital operation flow, reflect the enterprise management of economic resources. Use of high and low efficiency. The assets of an enterprise turnover faster, the higher the liquidity, the higher enterprise's solvency, assets, the faster the rate of profit. , after all, the enterprise assets turnover speed and utilization degree directly affect the business enterprise's solvency and profitability.
3 the establishment of the enterprise profit ability evaluation system
Traditional enterprise profitability evaluation indicators including return on equity. Return on total assets. Main business profitability and cost indices such as profit margins. But the listed company at home and abroad a large number of orders surplus manipulation has serious harm the interests of investors, damage the credibility of accounting information. We use cash flow information to build evaluation system of corporate profitability is mainly based on the traditional profit targets, and lower quality of cash flow to the enterprise business performance has the very important role; Businesses invest in what degree can get cash rewards, became the investors are concerned about the problem, it is necessary to establish corporate profitability evaluation system.
4 the establishment of the enterprise development ability evaluation system
Is the development ability of enterprises through its own production and business operation activities, constantly expand the accumulation and development potential. Current general net earnings growth as the core to analyze enterprise's development ability, its advantage is analysis of the factors with the net income there is a direct link, has the strong theory basis; The disadvantage is that it has certain limitation, the development of the enterprise is bound to be reflected to the growth of net income, but not necessarily synchronous growth, the relationship between and the growth of the enterprise's net income may be lagging behind the development of the enterprise, can't really ability to response the real development of the enterprise. So you need to establish new enterprise development ability evaluation system.
The sixth chapter completes the enterprise cash flow analysis and assessment
6.1 enterprise debt paying ability analysis of indicators
1, the cash ratio (cash assets present current liabilities), to measure the quality of liquid assets. Too low will make the enterprise faced a greater risk of insolvency. Too high will make money stuck too much lead to poor profitability.
2, maturing debt principal and interest solvency ratio [operating activities cash flows to present (current maturing debt principal + cash interest payments)]. The ratio should be greater than 1, which is used to reflect the enterprise's ability to repay debt.
3, cash flow ratio (the operating activities cash flows to present current liabilities). To cash flow ratio control within a certain range, to prevent the debt risk of the enterprise has great significance.

結果 (中文) 1:

第六届 ZhangJianLi 指标体系的现代企业现金流量分析。1.企业偿债能力评价体系的建立企业的偿债能力与企业的生存，它可以是评价企业财务风险的能力，这是公司的投资者。债权人和企业内部的管理人员是非常关注的问题。随着经济的快速发展，企业状况的财务风险不能完全反映通过资产和收益。所以添加现金评价指标评价企业偿债能力的指标是尤为重要。2.企业经营能力评价体系的建立操作能力用来揭示企业资本运作流程，反映出企业管理的经济资源。使用的高、 低效率。资产的企业资金周转更快、 高流动性、 高企业偿债能力、 资产、 利润的速度就越快。毕竟，企业资产的周转速度和利用程度直接影响着企业的偿债能力和盈利能力。3 建立企业盈利能力评价体系传统的企业盈利能力评价指标包括股本回报率。总资产回报率。主营业务利润率和成本利润率等指标。但是，上市公司在国内外大量订单盈余操纵已严重损害投资者利益，损害信誉的会计信息。我们使用现金流量信息构建的企业盈利能力的评价体系主要基于传统的盈利目标，和低质量的现金流量对企业经营业绩有非常重要的作用;企业投资在何种程度可得到现金奖励，成为了投资者关注有关的问题，就必须建立企业的盈利能力评价指标体系。4 企业发展能力评价体系的建立是发展能力的企业通过自己的生产和经营活动，不断扩大的积累和发展潜力。目前一般的净利润增长为核心，以分析企业的发展能力，它的优点是有净收入因素分析是有着直接的联系，具有较强的理论基础;缺点是，它有一定的局限性，企业的发展必然要反映到增长的净收入，但不是一定同步增长，之间的关系，企业的净收入的增长可能落后于企业的发展，不能真正反应企业的真实发展能力。所以你需要建立新的企业发展能力评价体系。第六部分完成企业现金流分析和评估6.1 企业偿债能力分析指标1、 现金比率 （现金资产目前流动负债），来衡量流动资产的质量。太低将使企业面临更大的破产风险。过高会使钱困太多导致盈利能力差。2，成熟主要债务和利息偿付能力充足率 [经营活动现金流呈现 （当前到期的债务主要 + 现金利息支出）]。比例应大于 1，用来反映企业偿还债务的能力。3，现金流量比率 （经营活动现金流量呈现流动负债）。对现金流量比率控制在一定范围内，以防止债务企业风险具有重要意义。

結果 (中文) 3:

现代企业现金流量分析第六张建立指标体系。1。企业偿债能力评价体系的建立企业的偿债能力关系着企业的生存，它可以评价企业的财务风险能力，这就是企业投资者。债权人和企业内部管理人员非常关心一个问题。随着经济的快速发展，企业的财务风险不能完全通过资产和收益来反映.。因此，将现金评价指标加入到企业偿债能力评价指标中就显得尤为重要。2。企业经营能力评价体系的构建操作能力是用来揭示企业资本运营的流程，反映企业对经济资源的管理。利用高、低效率。企业资产周转速度越快，流动性越高，企业偿债能力越高，资产越快，利润率越快。毕竟，企业资产周转速度和利用程度直接影响着企业的偿债能力和盈利能力。3建立企业盈利能力评价体系传统企业盈利能力评价指标包括股本回报率。总资产收益率。主要业务盈利能力和成本指数，如利润率。但国内外上市公司大量的订单盈余操纵严重损害了投资者的利益，损害了会计信息的公信力。我们采用现金流量信息来建立企业盈利能力评价系统主要是基于传统的利润指标，和低质量的现金流量对企业经营绩效具有非常重要的作用；企业投资在什么程度可以获得现金奖励，成为投资者关注的问题，有必要建立企业盈利能力评价系统。4建立企业发展能力评价体系企业的发展能力是通过自身的生产经营活动，不断扩大的积累和发展潜力。目前一般的净盈利增长，对企业的发展能力的核心，它的优点是与净收入有直接联系的因素进行分析，具有较强的理论基础；缺点是有一定的局限性，企业的发展必然要反映到净收入的增长，但不一定同步增长，与企业的净收入增长之间的关系可能会落后于企业的发展，不能真正反应企业的实际开发能力。因此需要建立新的企业发展能力评价体系。第六章完成企业现金流量分析与评价6.1企业偿债能力指标分析1、现金比率（现金资产现流动负债），衡量流动资产的质量。过低会使企业面临更大的破产风险。过高会让钱卡住太多导致盈利能力差。2，到期债务本金和利息偿付能力[经营活动现金流到现在（目前到期债务本金+现金利息支付）]。比例应大于1，用于反映企业偿还债务的能力。3，现金流量比率（经营活动现金流，以目前流动负债）。对现金流量比率控制在一定范围内，对防范企业债务风险具有重要意义。