建筑经济CONSTRUCTIONECONOMY第44卷第S1期2023年7月Vol.44No.S1Jul.2023摘要：建筑业企业近年的业绩产值增速逐渐放缓，市场竞争越来越激烈，企业的运营压力也在逐渐增大，维持现金流完整性、持续性的难度日益加大，潜在财务风险不断积累。在此形势下，通过现金流量分析及时发现、评价、预警建筑业企业财务风险，对于确保建筑业健康发展、支持国民经济稳中求进具有重要意义。然而，通行的基于现金流量分析企业财务风险评价预警的方法及所采用的指标，没有给予重点关注建筑业企业合理的现金持有量以及用现金支付生产经营费用这一鲜明特点，亟待对建筑业企业财务风险分析评价预警方法进行适当改进，以期推动整个产业健康发展。关键词：建筑业企业；现金流量；财务风险评价；模糊综合评价法中图分类号：F426.92；F406.7文献标识码：A文章编号：1002-851X（2023）S1-0423-04DOI：10.14181/j.cnki.1002-851x.2023S1423ResearchonFinancialRiskEvaluationSystemofConstructionEnterprisesBasedonCashFlowPerspectiveYUXinhua，HANZhicheng，WANGPeng（BusinessSchoolofGuilinUniversityoftechnology，Guilin541004，China）Abstract：Thegrowthrateofperformanceandoutputvalueofconstructionenterprisesinrecentyearshasgraduallysloweddown，themarketcompetitionhasbecomeincreasinglyfierce，theoperatingpressureofenterpriseshasalsograduallyincreased，thedifficultyofmaintainingtheintegrityandsustainabilityofcashflowhasincreased，andpotentialfinancialriskshaveaccumulated.Inthissituation，timelydiscovery，evaluationandearlywarningoffinancialrisksofconstructionenterprisesthroughcashflowanalysisisofgreatsignificancetoensurethehealthydevelopmentoftheconstructionindustryandsupportthesteadyprogressofthenationaleconomy.However，thecurrentmethodsandindicatorsofenterprisefinancialriskevaluationandearlywarningbasedoncashflowanalysisdonotpayspecialattentiontothedistinctivecharacteristicsofthereasonablecashholdingsofconstructionenterprisesandtheuseofcashtopayproductionandoperatingexpenses.Itisurgenttoproperlyimprovethemethodsoffinancialriskevaluationandearlywarningofconstructionenterprises，whichisalsoofkeysignificancetopromotethehealthydevelopmentofthewholeindustry.Keywords：cons...
