现金流量表问题研究
内容摘要
现代财务管理是重理财的管理,而现金流量表是以现金及现金等价物的流入和流出来说明企业在报告期内的经济活动、投资活动和筹资活动所产生的现金流入、现金流出和现金变动净额，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。本文以现金流量的结构及原因分析,企业偿债能力等分析,获利能力分析,以及企业成长能力分析等论证来阐述利用现金流量表进行企业财务分析的实用性。
关键词： 现金流量表 运用分析 注意事项 实例分析
Abstract
Modern financial management is the management of important financial management, and cash flow statement is based on the inflow of cash and cash equivalents and flow out of that business during the reporting period of economic activities, investment activities and financing activities generated cash inflow, cash outflow and cash movements Net, reflecting the net cash flow companies to create the ability to more clearly reveal the business assets of the liquidity and financial condition. In this paper, the structure and the reasons for cash flow analysis, enterprise solvency and other analysis, profitability analysis, and business growth analysis demonstrated ability to elaborate the use of cash flow statements for corporate financial analysis of the practical.
Key words: cash flow solvency of financial ratio；Analysis of the use of；Matters needing attention；Example analysis
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