Research on the DEA Evaluation of Enterprises Financial Competitiveness Based on Cash Flow

摘要：

The evaluation of enterprise financial competitiveness is one of the important contents in enterprise financial evaluation.Basing on accrual basis and taking simply output or performance index to evaluate enterprises financial competitiveness have a certain limitation,either of which can not scientifically measure an enterprises competitiveness.However,the evaluation method of DEA establishes on the basis of efficiency evaluation.This paper measures and evaluates enterprise financial competitiveness by constructing the evaluation index system based on cash flow and using DEA method.Therefore,it not only can scientifically reflect enterprises financial strength but also can give a reasonable order for enterprises financial competitiveness.

关键词： DEA Financial competitiveness Cash flow Evaluation

作者: Xiao Hui Cheng Ruichuan Yang Yi

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070 Communication in Finance and Accounting Magazine House,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）