| 现金流量表分析与应用研究 |
| |
| 引用本文： | 吴丽玲,黄岚,周彩节.现金流量表分析与应用研究[J].企业科技与发展,2010(8):245-247. |
| |
| 作者姓名： | 吴丽玲 黄岚 周彩节 |
| |
| 作者单位： | [1]广西民族师范学院,广西崇左532200 [2]广西电力职业技术学院,广西南宁530022 |
| |
| 摘 要： | 现金流量是企业生存和发展的命脉,而现金流量表是反映一家公司在一定时期现金流入和现金流出动态状况的报表。通过现金流量表提供的信息,信息使用者可以掌握企业资产变动情况,了解企业的资产流动性、偿债能力和支付投资者报酬能力。现金流量表是企业投资活动成败的晴雨表,对企业的发展非常重要,其为改善企业资金管理指明了方向。
|
| 关 键 词： | 现金流量表 重要性 结构分析 企业管理 |
The Analysis and Application Study of the Cash Flow Statements |
| |
| Authors: | WU Li-ling HUANG Lan ZHOU Cai-jie |
| |
| Institution: | 1.Guangxi Normal University for Nationalities,Chongzuo Guangxi 532200; 2.Guangxi Electric Power Institute of Vocational Training,Nanning Guangxi 530022) |
| |
| Abstract: | Cash flow is the lifeblood for the subsistence and development of a business as it states the dynamics of cash inflow and outflow of a business in a period of time.Through the information of the cash flow statements,information users can know about the assets liquidity,solvency and ability to pay for the investors.Cash flow statements are the barometer of business investment.It is crucial to the development of a business as it chart the road for better funds management in a business. |
| |
| Keywords: | cash flow statements importance structural analysis business management |
| 本文献已被 维普 等数据库收录！ |
