【摘要】 以中药行业为例,通过财务风险预警模型分析,明确该行业2010-2012年的经营状况、财务成果与现金流量;通过增加现金流指标的杜邦财务分析体系,分析中药行业上市公司存在的潜在风险,并从内外部分析公司存在的潜在不确定性,得出上市公司应重视财务风险预警,及早发现潜在的不确定性,进而提出预防的措施。更多还原

【Abstract】 This paper,taking traditional Chinese medicine industry for example,analyzes the financial risk early warning model,and clears this industry’s operating conditions,financial results and cash flow.The paper analyzes the early risk from inner to outer which exists in the medicine industry using Dupont financial analysis system,which adds cash flow indicators.The analysis’ result include the listed companies should focus on risk warning,and find uncertainty early,put forward to preventive measures.更多还原