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随着我国创新驱动发展战略和“大众创业、万众创新”号召的贯彻落实,我国创业环境得到了明显改善。但是现金流风险成了初创企业成长发展的关键阻碍因素。本文基于现金流量的基础设计全新财务预警核心指标,并以此核心指标为基础构建初创企业现金流风险预警指数测度模型,选取2013~2015年创业板中的信息技术业企业为样本,对初创企业的现金流风险进行指数测度、警情判定和警度分析,以期对初创企业现金流风险防控提供帮助。
With the implementation of the innovation-driven development strategy and the call of “public entrepreneurship and innovation” in our country, the entrepreneurial environment in our country has been significantly improved. But cash flow risk has become a key deterrent to the growth of start-ups. This paper designs a new financial early-warning core index based on cash flow and constructs a measure model of early-stage enterprise cash flow risk early warning index based on this core index. Select the information technology enterprises in GEM from 2013 to 2015 as a sample, Of the cash flow risk index measurement, police intelligence and alarm analysis, with a view to help start-up cash flow risk prevention and control.