要重视对现金流量的分析

与利润或销售量相比,现金流量则更为重要,因为它是企业未来财政健康的生命线.但过去并未引起企业家们的重视.一则分析现金流量的BCG模型本身存在着一些缺点.如不论产品性质一律以销售年增长率为准.二则引进我国时名词翻译得不够贴切,不易为中国人所理解,如Matrix译为矩阵,使人误以为是深奥的运筹学.加上我国行业组织对有关数字不作统计或统计了不公布,也造成此方法不易推行.本文对BCG模型本身和名词翻译作了一些修改的建议,也试图对如何正确理解和实施该模型作了一些说明.

THE IMPORTANCE OF CASH-FLOW ANALYSES

In comparison with profit or sale, cash-flow is more important, because it is the lifeblood of the firm's future financial health. However, it has not been paid much attention by entrepreneur. This is due to the following causes :Firstly, there are some defects with the BCG model which is used to analyse cash-flow, e. g. only consider annual market growth rate while disregarding the nature of products ;Secondly, the terminology of the model is not correctly translated into Chinese, which make difficulty for Chinese to understand. Moreover, the professional organizations do not make statistics or do not pulbish the statistic figures.Therefore, it is suggested that BCG model and terminology translation be revised. Explanation of correctly understanding and implementation of BCG model was also given.