首页 | 本学科首页   官方微博 | 高级检索  
     检索      

从现金流量表分析企业的财务状况
引用本文:郑发喜.从现金流量表分析企业的财务状况[J].玉溪师范学院学报,2007,23(12):62-66.
作者姓名:郑发喜
作者单位:玉溪师范学院,计财处,云南,玉溪,653100
摘    要:现金流量表是以现金的收付为基础的会计报表,它能为会计报表使用者提供企业一定会计期间内现金和现金等价物流入和流出的信息,以便于会计报表使用者了解和评价企业获取现金和现金等价物的能力,并据以预测企业未来现金流量.在日益崇尚"现金至尊"的现代理财环境中,现金流量表可清楚地反映出企业创造净现金流量的能力,更为清晰地揭示企业资产的流动性和财务状况,因此现金流量表分析对信息使用者来说显得尤为重要.

关 键 词:现金流量表  企业财务状况  财务风险
文章编号:1009-9506(2007)12-0062-05
修稿时间:2007年9月5日

Analysis of an Enterprise's Financial Position Through Statement of Cash Flow
ZHENG Fa-Xi.Analysis of an Enterprise''''s Financial Position Through Statement of Cash Flow[J].Journal of Yuxi Teachers' College,2007,23(12):62-66.
Authors:ZHENG Fa-Xi
Abstract:Because the statement of cash flow,as an accounting statement based on cash receipts and payment,can provide its user the information of the inflow and outflow of cash and cash equivalents,it facilitates the appraisement of the capability of an enterprise in obtaining cash and cash equivalents and the prediction of its future cash flow.Therefore,analysis of the statement of cash flow can not only reveal the ability of the enterprise to create net cash flow but also unveil the fluidity of its assets and its financial position.The importance of such analysis to the information user is especially highlighted in the modern financial planning management that advocates "cash supremacy".
Keywords:statement of cash flow  statement of financial position  financial risk  
本文献已被 CNKI 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号