财务弹性的理论及其应用——以制造行业为例

财务弹性的理论及其应用——以制造行业为例
摘要：为维系公司资金链条，降低因现金流断裂导致的破产风险，研究公司财务弹性具有重大的现实意义。本文主要是以制造行业为依托，选取其下六个子行业中最具代表性的上市公司作为具体分析研究对象，借鉴目前已有的理论研究成果，利用财务弹性指标及各类现金指标、杠杆指标等进行具体论证。重点研究财务弹性对公司财务管理活动中的应用，运用生命周期理论分析其对融资政策的影响，以及公司加强财务弹性分析的措施。
关键字：财务弹性；制造业；理论；应用

Financial Flexibility’s Theory and Application
——The Manufacturing Industry as an Example

Abstract: To sustain the chain of company funds, reduce the risk of bankruptcy due to the rupture of cash flow, research firm financial flexibility has the significant practical significance. This paper is mainly by relying on manufacturing industry, select six the most representative companies of the sub-industry as analysis research objects. Draw on the theoretical research results, use financial flexibility index and various cash index, leveraged index to demonstrate. Focus on the application of financial flexibility to the company's financial management activities, use the life cycle theory analysis the influence of financing policy, and Analysis of the company's measures to strengthen financial flexibility.

Key words: financial flexibility; manufacturing industry; theory; application

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