| 层次分析法在上市公司现金流量综合分析中应用研究 |
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| 引用本文： | 陈群平.层次分析法在上市公司现金流量综合分析中应用研究[J].培训与研究,2008,25(1):95-98. |
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| 作者姓名： | 陈群平 |
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| 作者单位： | 湛江师范学院商学院,广东湛江524048 |
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| 基金项目： | 湛江师范学院校科研和教改项目 |
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| 摘 要： | 现金流量表是上市公司对外编报的主表之一,因其能客观反映公司的财务能力、财务弹性、投资价值和盈利质量而备受关注。但是要真正发挥现金流量表的作用,需要对现金流量表有深入的认识并掌握一定的分析技巧。本文采用层次分析法（AHP）对上市公司现金流量表分析指标进行排序,得出其在上市公司现金流量综合评价中所占的权重及上市公司现金流量效率公式。
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| 关 键 词： | 层次分析法(AHP) 现金流量表 上市公司 |
The Study on the Application of the Analytic Hierarchy Process to the Listed Companies' Cash Flow |
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| CHEN Qun-ping.The Study on the Application of the Analytic Hierarchy Process to the Listed Companies' Cash Flow[J].Training and Research-Journal of Hubei College of Education,2008,25(1):95-98. |
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| Authors: | CHEN Qun-ping |
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| Institution: | CHEN Qun-ping (Business School, Zhanjiang Normal University, Zhanjiang Guangdong 524048, China) |
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| Abstract: | The cash flow statement is one of the tables used to report to the external, which is wildly concerned because of its ability of revealing the companies＇ finance, its flexibility in finance, its value for investment and its quality in earning. In order to bring the function of the cash flow statement into full-play, we need to have much knowledge about cash flow statement and grasp certain analysis skills. This paper has adopted the analytic hierarchy process （AFIP） to rank the indicators of the companies＇ cash flow statement, and figure out the weight of the cash flow comprehensive evaluation in the listed companies, as well as the formula of the companies＇ cash flow efficiency. |
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| Keywords: | analytic hierarchy process （AHP） cash flow statement listed company |
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