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“自由现金流量”作为一项财务命题,已成为当今理财学界研究与探索的核心问题之一。本文针对目前国外学者提出的种种不同表述的自由现金流量概念,就其共识与差别进行了分析,并在此基础上对自由现金流量命题在理财学中的应用问题加以介绍。
“Free cash flow ” as a financial proposition, has become one of the core issues in the research and exploration of the finance scholars. This article analyzes the conceptions and differences of free cash flow of various expressions proposed by foreign scholars at present, and then introduces the application of free cash flow proposition in finance management.