管理评论

›› 2012, Vol. 24 ›› Issue (2): 65-70.

• 经济与金融 • 上一篇    下一篇

现金流风险研究综述

刘金霞1,2 ,韩立岩1,娄静1 ,王哲兵1,3   

  1. 1.北京航空航天大学经济管理学院，北京 100191；2 .河北银行风险管理部，石家 050011；3 .首都经济贸易大学会计学院，北京100070
  • 收稿日期:2012-06-19 修回日期:2012-06-19 出版日期:2012-02-25 发布日期:2012-06-20

Cash Flow Risk Study: a Survey

  1. 1.School of Economics and Management, Beihang University, Beijing 100191；2.Risk Management Department, Bank of Hebei, Shijiazhuang 050011; 3.School of Accountancy, Capital University of Economics and Business, Beijing 100070
  • Received:2012-06-19 Revised:2012-06-19 Online:2012-02-25 Published:2012-06-20

摘要： 本文按照文献相应分类及时间顺序，对现金流风险理论及其经验研究进行了梳理，较为系统的总结了现有研究的关键问题和主要贡献。文章着重阐述和评价了风险现金流度量、现金流风险信息传递、现金流风险管理策略等三方面的研究成果，以期对现金流风险在内部控制、公司治理、宏观调控等理论和应用方面提供有益的思路和方向。

关键词: 现金流风险, 风险现金流, 现金流风险信息传递, 现金流风险管理, 金融衍生工具

Abstract: The paper summarizes recent researches and applications in domestic and foreign literature regarding cash flow risks. It explains the key issues, major contributions and policy implications of the branch of study, and it relates to cash flow at risk, cash flow volatility and cash flow risk management, in order to help better understand corporate cash flow risk and improve corporate governance.