The result showed that the cash flow and EVA contain prediction value that is not included in the accounting ratio; therefore the models based on cash flow indices and EVA ratio are reasonable and effective.
结果表明现金流量指标和EVA确有传统会计指标不具备的预警价值,将其引入财务危机预警指标体系的理论设想和实证方法是科学有效的。
参考来源 - 基于现金流和EVA的财务危机预警模型研究·2,447,543篇论文数据，部分数据来源于NoteExpress
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
For example, Pareto analysis, comparative analysis, ratio analysis and tendency analysis relating to cost accounting; total-cost-curve analysis relating to cost optimization.
例如成本核算涉及的帕累托分析、比较分析、比率分析、趋势分析方法，成本优化涉及的质量总成本曲线分析等。
The ratio of dividend distribution and the ratio of raw materials are not important effective factor when enterprises choosing multiple accounting policy.
而股利分配率、原材料比例不是企业选择会计政策组合的主要影响因素。
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