We select effective duration and convexity rather than the sensitivity gap method and modifying duration gap method as the measuring index , because the latter do not consider the influence on cash flow and market value of the assets and liabilities brought by embedded options 衡量隐含期权利率风险应用有效持续期和有效凸度作为风险的量度指标,而不能用敏感性缺口和修正持续期缺口,因为后者没有考虑隐含期权对资产和负债的现金流和市场价值的影响。
My dissertation constructs three industrial models based on cash flow , including chemical industry , engine industry and real estate . by analyzing the difference of nineteen ratios based on cash between financial crisis companies and not financial crisis companies , i deduce three fisher linear analysis models and canonical models ( 2 )在房地产行业所建立的预警模型对样本进行判定，在财务危机发生之前的第1年模型误判率为3 . 3 ，第2年误判率为10 。
The cashier pays according to primitive proof closes mediumly the proof chases what the accountant makes note collection and ground to close on cash and bank deposit account pay the name number on proof of chalk it up has been registered ; the accountant weaves according to primitive proof proof of chalk it up , the proof of chalk it up that weaves according to place chases a pen to register good general ledger and detail debt 出纳根据原始凭证中的收付款凭证在现金和银行存款帐上逐笔记录以及根据会计制作的收付款记帐凭证上的号数登好记；会计根据原始凭证编制记帐凭证，并依据所编制的记帐凭证逐笔登记好总帐和明细帐。
By means of structure analysis . ratio analysis , comparison analysis and tendency analysis . it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects , which are assets structure , short - term debt paying ability , operation capacity , profitability and profit quality , long - term debt paying ability , analysis on cash flows , and " the du pont system " analysis 采用结构分析、比率分析、比较分析和趋势分析的方法，分资产结构、短期偿债能力、营运能力、盈利能力和盈利质量，长期偿债能力、现金流量分析、杜邦分析等七个方面对该公司的财务状况和经营业绩作出了分析和评价。
The purpose of this dissertation is to construct financial crisis models based on cash flow by analyzing three industries . overseas research showed that financial crisis model based on cash flow could forecast financial crisis . due to no the research of this field in china , i want to provide a reasonable analysis method 研究结果表明： ( 1 )在机械设备仪表行业所建立的现金流预警模型在财务危机发生之前的第1年模型误判率为3 . 3 ，第2年误判率为11 . 7 ，第3年误判率为16 . 7 。
Due to the important influence of corporate governance on corporate financial behaviors and from an angle of corporate governance , we develop six hypotheses based on overseas and home relevant researches and data of chinese listed companies from 1999 to 2003 , and do hypotheses testes with regression models to examine the impact of share percent of top 5 shareholders and supervision and balance mechanism among bloekholders on cash dividend distribution of listed companies , and to explore influence and balance mechanisms in tunneling of cash dividend which derived from the special phenomena of " same shares same fights but different price " 摘要鉴于公司的财务行为受到公司治理因素的影响，本文从公司治理的角度，基于国内外的相关研究提出六个研究假设，然后构建回归模型，依据1999年2003年中国上市公司数据进行假设检验，具体探讨前五大股东持股比例以及在此基础上大股东之间的监督制衡机制对于上市公司派发现金股利的影响，研究因为我国股市“同股同权不同价”的特殊现象而导致的现金股利的“隧道效应” ，探索其中的影响机制和制衡机制。
