黄金科学技术 ›› 2019, Vol. 27 ›› Issue (6): 931-940.doi: 10.11872/j.issn.1005-2518.2019.06.931
Yiling LIU1,2(),Minggui ZHENG2,3()
摘要:
有色金属矿山企业经营环境存在诸多不确定性,伴随着较大的财务风险。现金流是企业发展的血液,因此结合有色金属矿山企业运营特征,对矿山企业现金流量问题进行预警研究显得尤为重要。基于现有文献,对有色金属矿山企业经营活动、投资活动和筹资活动现金流影响因子进行了系统分析,选取经营活动净现金流量、投资活动净现金流量、筹资活动净现金流量、留存利润、公积金和现金6个水平变量,经营流入、经营流出等10个流率变量及其他49个辅助变量,运用系统动力学建模软件Vensim-PLE构建了企业现金流预警模型,给出模型变量的主要数学方程式。以一家铜矿企业为例进行了现金流预警应用,通过调研企业数据,依据行业规定,运用统计方法、预警技术及数学方法对模型参数进行估计,设定了主要的常量参数,选取敏感因子进行仿真运行与结果分析,对有色金属矿山企业运营管理提出了有益建议。
中图分类号:
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