operational cash flow 中文意思是什麼
operational cash flow
解釋
經營現金流量- operational : adj. 1. （裝置，系統，工藝等）工作的，運轉的。2. 可以使用的，可以工作的，可以運轉的。3. 正在使用的，正在工作的，正在運轉的。4. 軍事行動的，準備在軍事行動中使用的。adv. -ly
- cash : n 現款，現金；〈口語〉錢；小額支票。 a hard cash硬幣。 idle cash〈口語〉游資。 be in [out of] cas...
- flow : vi 1 流，流動。2 （血液等）流通，循環。3 流過；川流不息；（時間）飛逝；（言語等）流暢。4 （衣服、...
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The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。 -
Based on the review of related literature, the status and causes of equity structure of the listed companies in china and the characters of stockholder ' s behavior were analyzed and the concept of equity structure was defined. whether the equity structure significantly affects corporate performance was emphatically studied according to the operational mechanism of joint stock system, agent theory and the finance indicators of cash flow etc. totally 303 listed manufacture companies were chosen as samples and 6 variables of equity structure and 7 variables of corporate performance were defined
本文以上市公司股權結構是否對經營績效有顯著影響為切入點，在對國內外相關研究進行文獻回顧的基礎上，分析了我國上市公司股權結構的現狀、成因以及股東行為特徵，界定了股權結構的概念，並以股份制運行機理、代理理論及現金流量財務指標相關理論為理論基礎，進行研究。
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