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本文引入现金流理论和信号理论,设计了公司财务真实性评价指标体系,结合专家调查法与层次分析法构建了财务真实性指数,并利用我国上市公司的财务数据,分别从公司实际经营和市场价值的角度对财务真实性指数的适用性和有效性进行了检验。文章运用该指数对我国制造业上市公司1998～2007年财务状况进行了评价。
This paper introduces the theory of cash flow and signal theory, designs the evaluation index system of the financial authenticity of the company, constructs the financial authenticity index by combining the expert investigation method and the analytic hierarchy process, and makes use of the financial data of the listed companies in our country from the actual operation and the market From the perspective of value, the applicability and validity of the financial authenticity index were tested. The article uses the index to evaluate the financial status of China’s manufacturing listed companies from 1998 to 2007.