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流动性(Liquidity)是现代财务理论中的一个重要概念。本文拟就此概念及其评价方法予以分析说明。一、流动性概念的分析流动性是一个财务概念。从研究方法上讲,财务概念是对财务观念抽象的、简洁的表达。财务研究的概念化方法是财务理论深化发展的重要手段。在财务管理实践及财务理论研究过程中,认识的深化往往是借助于既有的财务概念,又反过来会产生新的财务概念,并以此建立完善的、科学的财务概念体系。为此,本文首先从流动性的概念分析开始。
Liquidity is an important concept in modern financial theory. This article intends to analyze and explain this concept and its evaluation methods. I. Analysis of Liquidity Concept Liquidity is a financial concept. In terms of research methods, the financial concept is an abstract and concise expression of financial concepts. The conceptualization of financial research is an important means for financial theory to deepen its development. In the process of financial management practice and financial theory research, the deepening of the understanding is often based on the existing financial concepts, and in turn will generate new financial concepts, and in this way establish a sound and scientific financial concept system. To this end, this article begins with a conceptual analysis of liquidity.